Examen especial a la Dirección Comercial de la Empresa Eléctrica Riobamba S.A, provincia Chimborazo, período 2015

Abstract

The Special exam applied to the Electric Enterprise Riobamba S.A., through the use of techniques and procedures belonging to Government Auditing together with the use of techniques such as the direct observation, interviews, questionnaires and through the deductive, inductive, analytical and systematic methods respectively during the investigation development permitted to apply Internal Control questionnaires, analyzing each component based on the method COSO I; achieving the knowledge of the found weaknesses which later were brought to the auditing findings, this motivated the implementation of corrective actions in the activities carried out by the Commercial Direction in the Taxing area, principally to accomplish the established the procedures in the Internal Regulation of the Enterprise and the Internal Control Norms of the General State Controlling System for a right decision making in the management of Cash and the Cash Equivalent.