Auditoría financiera a la Empresa FAMCEV S.A., del cantón Riobamba, provincia de Chimborazo, periodo 2015

Abstract

The current Financial Auditing to the FAMCEV S.A. enterprise, of Riobamba city, in Chimborazo province, 2015 period was developed in order to determine the reasonableness of the financial statements provided by the company, a direct observation was made to the facilities, as well as the use of techniques such as a survey which was applied to the staff and a manager interview. An internal control evaluation was carried out through COSO I, in addition paper work was prepared determining that a financial Auditing was carried out for the first time. It was identified that the FAMCEV S.A. does not have enough personnel, or they do not meet the professional requirements and they are not trained, so it does not have the financial indicators that could help with the management measure. The auditing will allow the company to give reasonableness to the financial statements, to measure the level of efficiency, effectiveness and economy of its operations. For the execution of the auditing a planning phase was carried out and it was divided into two parts: Preliminary Planning which contains the work proposal, the auditing contract and the planning memorandum; in the Specific Planning, the accounts that are going to be analyzed are detailed. In the Execution phase of the Auditing, all the information that the company has such as the financial statements was prepared. It is recommended to accept the recommendations issued in the final auditing report in order to contribute to the improvement in decision-making and to its continuous growth through the achievement of goals and objectives set by the company.