Auditoría integral a la Empresa Pública Municipal Mercado de Productores Agrícolas “San Pedro de Riobamba” (EP-EMMPA), provincia de Chimborazo, período 2016

Abstract

The present investigation consists of the development of a comprehensive audit carried out to Empresa Pública Municipal Mercado de Productores Agrícolas “San Pedro de Riobamba” (EP-EMMPA), in Chimborazo province, during the period January 1 to December 31 2016, which aims to evaluate the reasonableness of the financial information, the management carried out in the company and compliance with the legal regulations to which it is subject. The implementation was established in four chapters. In the first chapter, a global analysis of the company`s situational status was done in order to determine the problems that arise in the management administrations. In the second chapter, the conceptual theoretical framework was elaborate with respect to the comprehensive audit, it was through the revision of theories and concepts of different authors that allow the basis of this investigation. In the third chapter it was determined the techniques, methods and research instruments that have been used in the execution of the work. Finally, in the fourth chapter, the comprehensive audit examination was carried out through its different phases. As a result of the research, it was showed that the company does not have a training plan, the administrative infrastructure is limited, there are no formal procedures for risk analysis, lack of strategic planning and the budget is not properly allocated to the most relevant accounts. So that, it is recommended that the company implement a training plan, make the appropriate arrangements for the correct investment in the infrastructure of the administrative building, establish procedures to analyze the risks that arise in the future, design and implement strategic planning and assign the budget according to the most relevant account that benefit the company.