Auditoría Financiera a la Empresa El Sembrador S.C.C., de la ciudad de Riobamba, provincia de Chimborazo, período 2015

Abstract

In the present investigation research, a Financial Audit was carried out for the company EL SEMBRADOR S.C.C, in Riobamba city, Chimborazo province, in the period 2015, with the purpose of issuing recommendations for adequate decision making. For the development of the investigation, internal control questionnaires, analysis of the Financial Statements and Financial Indices were carried out, with this proceeding to the execution of the Financial Audit. The internal control questionnaires verify compliance with the policies outlined in the organization´s manual, as well as compliance with the laws and legal provisions that are inherent to the financial operations carried out by the institution, in order to avoid non-compliance with Internal and external legal provisions. The Financial Audit was made to the following accounts: available, demandable, realizable, fixed assets, liabilities and income and expenses, for that we used auditing techniques and procedures such as; work papers, sufficient and pertinent information collection, where sufficient and competent evidence was obtained that were detailed in the findings sheet and was communicated in a timely manner to the executives of the company. The respective conclusions and recommendations are pointed out, with the purpose of contributing to the smooth operation of the operations carried out by the company.