Auditoría financiera a la Empresa Constructora HORMIVIAS S.A. del cantón Riobamba, provincia de Chimborazo, período 2015

Abstract

A financial audit was applied on Hormivias S.A. Construction Company from Riobamba city, Chimborazo province, during the period 2015, to determine the reasonableness of the financial information. This research let identify the problem through inquiry, a technique that allowed gathering pertinent information for the preparation of the audit files. After that, the internal control of the organization was increased by applying the Coso III method, identifying the critical points of interest. Once the selected accounts were analyzed, the following findings were determined: it does not make surprise transactions to the General Cash account, verifying a double disbursement made to the General Manager; without make an adequate accounting treatment to the Income account according to the provision of International Accounting Standard 11 on construction contracts; and, as regards the Expense accounts, it is not registered and classified in a manner that is commensurate, such as the salaries and bonuses related to the administrative and worker part; In addition to this, it was evidenced that some operations are not registered in a timely way. At the end of the audit, a qualified opinion was determined based on the findings mentioned above. The evaluation of this functional and structural organization chart is suggested; develop the relevant internal manuals and implement the procedures that guarantee the timely registration and control of the accounts; and, verify an adequate treatment to the accounting accounts according to the regulations applicable to their activity.