Auditoría integral al Diario La Prensa de la ciudad de Riobamba, provincia de Chimborazo, período 2015

Abstract

The integral audit applied to “Diario La Prensa” newspaper located in the Riobamba city, with the purpose of evaluating the Internal Control through the method Coso III by examining the financial statements, besides management audit applying indicators and compliance audit observing the fulfillment according to accounting laws and regulations. The determination of the findings show the problematic presented in the first instance and the verification of the current situation of the entity. It recommends strengthening the Internal Control System through procedures about identification of risks, definition of results and determination of measures of behaviour to evaluate the personnel. On the other hand, to apply the accounting principles generally accepted to avoid errors in financial statements especially in the relevant accounts such as: bank, cash flow inventories, and suppliers. In addition, to carry out a strategic study focused in the professional profile of the employee that has to do with the specific area. Finally, to acquire a locked filling cabinet for important documents and register to the all workers of the entity for the social security service without exception, but if the employees do not complete the eight hours of work, then affiliate them for a part time job.