Auditoría integral a la Hostería “La Andaluza Asociados”, del cantón Guano, provincia de Chimborazo, período 2016

Abstract

This Comprehensive Audit was done for “Hosteria La Andaluza”, from Guano Canton, Chimborazo Province, during 2016, the main aim was to evaluate the internal control system, the efficiency, efficacy, economics, ethics and ecology in the use of resources, reasonableness or the Financial Statements and the level of fulfillment of the legal current law. Fort the execution of the Internal Control Audit, internal control surveys according to COSO III were made, in the Financial Audit calculation checking was, used, as well as physical observation and some others; in the Management Audit the SWOT analysis was utilized and in the Fulfillment Audit evaluation was done in order to assess the level of fulfillment of the enterprise. As final part of the audit a report was issued detailing the findings, as follows: Lack of a manual of functions and or internal control, absence of periodic evaluations of the performance of the collaborators and of the management, no encoding of fixed assets, overvaluation of fixed assets, error in account cleansing, lack of annual training plans, poorly structured mission statements and vision, poorly designed flowcharts, sanctions and unjustified retention of personnel payments. Finally, several conclusions and recommendations are presented. They can serve as an important management tool for the management of the inn.