Auditoría financiera a la Farmacia Cruz Azul Kennedy del cantón Riobamba, provincia de Chimborazo, periodo 2014 - 2015

Abstract

The financial auditing to Cruz Azul Kennedy pharmacy of Riobamba canton, Chimborazo province, of 2014-2015 period was done to improve the efficiency and effectiveness in the financial management and to determine the reasonability of financial states. Research techniques as observation were used to obtain preliminary information and the interview that was applied to the manger; questionnaires of internal control using the method COSO I, applied to the pharmacy workers, with the aim to get a general perspective about the entity to audit. It was identified that exist an inadequate control of receivables, that causes a decrease in the pharmacy´s profitability, also aides to bank ledger are not developed and this has caused not to count with appropriate daily balances to take decisions. It can be concluded that the financial states presented by the Cruz Azul Kennedy pharmacy are reasonable; because of it does not exist major inconsistency in the accounts that were audited, the identified differences it was made standardizing entries and/or reclassification. The manager should apply the recommendations given in the internal control report and the final report of the financial auditing, with the aim to promote corrective and preventive actions for safeguarding the financial resources.