Auditoría administrativa y financiera a la Distribuidora “JL” en la ciudad de Santo Domingo de los Colorados, provincia Santo Domingo de los Tsáchilas, periodo 2016

Abstract

The current graduation work Audit to Distribuidor “JL” in Santo Domingo de los Colorados city, Santo Domingo de los Tsáchilas province, 2016 period, aiming to sell high – quality products. During the execution, the assessment of the processes of internal control was performed by using the COSO I method, and its operations by means of an Administrative Financial Audit; addressed to identify shortcomings and then contribute to the improvement of the institutional performance. The work of the auditing team was supported with the corresponding paper work and work and the further delivery of the final report and its corresponding Judgment; which helped to determine the lack of a clear strategic direction, which does not allow to optimize the objectives stated in the enterprise, for instance, it is necessary to set strategies to improve processes of the whole staff, by applying periodical controls suitable to the development of the different activities for the accomplishment of the annual plan. Regarding to the Financial Audit, it was detected that the enterprise does not have adequate computing systems to contrast the information between accountancy and the enterprise, then, it is recommended the implementation of computing systems for a safe back up of the information generated for future decisions making.