Auditoría financiera al seguro de cesantía privado de los empleados de la Escuela Superior Politécnica de Chimborazo, periodo 2015

Abstract

The current Financial Audit to the Seguro de Cesantía Privado from the Escuela Superior Politécnica de Chimborazo employees, in 2015, was carried out for getting the financial reasonability in the audited period. The theoretical information collected helps to the appropriate development of research project, collecting inherent data to the audit, types of audit, risks, structuration of audit reports. For the project elaboration some audit techniques were used according to the International Audit Standard (NIA), Audit Standard Generally Accepted (NAGAS) and internal control evaluation COSO II and COSO III, also applying the current regulations in the country. Considering the materiality were evaluated the most important accounts, in actives, passives, incomes and expenses, being the accounts of Banks, Economical Aid receivable, Contributions and payable surpluses, extraordinary aliquots by Economical Aids, subsistence allowance under evaluation. In the internal control report are subscribed the observations issued by the auditor for the continuous Entity improvement and the audit report provides an opinion which reflects its approach based on the findings such as unupdating of Regulation referent to credits, there is no an expenses handbook and the lack of a budget. It is recommended an efficient system of internal control, that allows to reduce the discovered weaknesses in the current audit, and that allows to increase the strengths and the access to the opportunities with the objective to improve the resources management in an efficient and economical way that enable the growing of the Entity.