Auditoría financiera a la Empresa “ORGATEC”, provincia de Chimborazo, cantón Riobamba, período 2015

Abstract

The Financial audit to the "ORGATEC” enterprise from the city of Riobamba, Chimborazo province, for the 2015 period; is oriented at improving the financial operations, optimizing its economic resources for adequate decision making processes through the application of techniques tests and operations processes, registers and backup documentation that support the economic facets of the audited fiscal year. For its development, internal control questionnaires were performed through the application of the COSO I method. In addition, each of the accounts were analyzed with the application of tests both substantive and of compliance determining the finding that are disclosed in the audit report; thus determining the conclusions and recommendations regarding the reliability of the presented information in the financial statements, and so contributing to the maintenance of the decision-making process in the company. It is recommended to design an internal control manual, to develop a clearly defined function’s manual to contribute to the good performance of its activities by part of its worker, consequently incentivizing the directive in said activities and functions that signal the attributes of the administrative staff, to avoid an inadequate use of the financial resources and therefore manage the optimization of the employed resources.