Auditoría financiera a la Empresa Ecoal Chimborazo S.A., de la ciudad de Riobamba, provincia de Chimborazo, periodo 2015

Abstract

The objective of this research work is to carry out a "Financial audit to ECOAL CHIMBORAZO S.A. company, in Riobamba city, Chimborazo province, during the period 2015”, with the purpose of contributing the improvement of management for decision making. During the development of the research, it was applied an interview to the manager, internal control questionnaires and observation to the company's officials in order to know how the financial-economic processes are carried out. The previous activities allowed to get consistent, relevant and important data to know critical points, the same that were summarized in the final auditorium report. At the end of the respective reviews, it was possible to measure the level of compliance of the currently legal, accounting, and administrative norms and also check the level of trust and existing risk in each one of the areas to be audited; obtaining the reasonableness of the financial statements in respect of compliance of Accounting Principles and rules governed in the country. It was determined that the management of the account cash is deficient, so it is proposed that the entity manages a program that includes the set of actions related to forecasting, management, control and evaluation of inflows and outflows of funds; achieving to optimize the movement of cash in the short term. Another aspect was the improper management of the cash movement so it is necessary that the accountant to perform surprise cash transactions Regarding bank accounts, it is necessary to carry out bank reconciliations on a monthly basis. The manager, policies and procedures for handling accounts receivable are recommended.