Auditoría integral a ECUAWORLDTRAVEL Cía. Ltda., cantón Santo Domingo, provincia Santo Domingo de los Tsáchilas, periodo 2015

Abstract

The Integral Audit to the Ecuaworldtravel Company located in Santo domingo city was developed to evaluate the Administrate, Operational, and Financial Management and determine the scale of compliance in the regulations. In this research internal control questionnaires were made through the assessment method COSO II (Committee of Sponsoring Organizations of the Treadway Commission) and all the methodologies to gather enough evidence, such as preliminary visit, planning, execution, and issue of the corresponding audit report. The Integral Audit allowed knowing, analyzing, and evaluating the enterprise transactions for the first time, and issuing an integral report with the findings regarding economic information reasonableness, efficiency and eficacy in the resources management and closeness to the accounting, administrative, and legal standards. It was recommended to direct the necessary procedure to improve the current situation and get the results of an efficient and effective administration in order to take decisions to reach the institutional objectives.