Auditoría integral a la Fundación de Organizaciones Campesinas (FUNORSAL), Salinas, cantón Guaranda, provincia de Bolívar, período 2015

Abstract

In the present investigation is an Integral Audit to the Foundation of peasant organizations of Salinas (FUNORSAL), Salinas, canton Guaranda, province of Bolivar, period 2015, in order to evaluate the Internal Control System, to express an opinion on the reasonableness of the Financial Statements, evaluate the business management and fulfillment of objectives and verify that the administrative, financial and economic activities comply with the current legal regulations that are applicable to it. The Integral Audit was developed through Financial Audit, Management Audit and Compliance Audit, internal control procedures were applied that will support the audit report, determines that: despite, there is a good management to generate a greater volume of Sales, procedures should be established to efficiently and efficiently control administrative, financial, economic and productive activities. For this reason, it is recommended to strategically improve the control of administrative, financial, economic and productive activities through the respective recommendations issued in the final report.