Auditoría financiera al departamento contable de Willi Bamberger & Asociados Cía. Ltda., cantón Quito, provincia de Pichincha, período 2015

Abstract

The financial audit to the accounting departament of Willi Barberger & associates Itd. Company, Quito canton, province of Pichincha, during 2015, was carried out in order to determine the reasonableness of the financial information. The survey to the personnel, internal control questionnaires based on the COSO III method were research techniques used to collect information, as well as sufficient and competent evidence to evaluate the financial processes of the entity. In the audit examination conducted, it was found repeatedly that the internal regulations are not properly documented, and approved by the competent authorities. Internal control is also deficient, which has led to a decrease in profitability and operational irregularities. There is not a total application of the financial instruments determined by the IFRS, revealing associated risks, which causes the information generated is not reflected correctly. The development of this proposal was made according to the needs of the company to achieve its institutional objectives. It is recommended that employees have sufficient and valid legal instruments for their proper development as well as an accurate knowledge of the different processes of the company since this will increase the level of efficiency and effectiveness in the performance of the officers and therefore Willi Barberger & Associates Itd, company.