Auditoría integral a la Empresa Pública Municipal Mercado de Productores Agrícolas San Pedro de Riobamba (EP-EMMPA), provincia de Chimborazo, período 2015

Abstract

The integral audit at Empresa Pública Minicipal Mercado de Productores Agrícolas San Pedro de Riobamba (EP-EMMPA), Chimborazo Province, during the period 2015, aims at measuring the reasonableness of financial information, management processes, and the compliance of legal regulations. To complete this investigation, internal control questionnaires were applied based on COSO I method and management indicators. This allows determining that the personnel in charge do not perform the corresponding cash counts in fundraising raising area. The system which is applied to generate information is not supported. Other problem is the lack of the Code of Ethics since it is considered the ethical values are already part of each person, and there is not a proper compliance of the Internal Working Regulations such as the updating personal data. It is recommended to apply all the recommendations issued in the audit report and to analyze each of the weaknesses found in the execution of the audit in order to avoid what causes that makes that non-compliances increases. Finally, to hold meetings in order to allow to the staff giving their opinion in how is running the interprise.