Auditoría integral al Almacen Import Milenios de la ciudad Francisco de Orellana, provincia de Orellana, periodo 2014

Abstract

This research broadly audits the Import Milenios Store in the city Francisco de Orellana, Orellana province, period 2014, it has the aim to evaluate the efficiency, effectiveness and economy of the processes of internal control, administrative management, financial states, economic operations and the level of compliance with legal regulations in the company. For the development of the audit, internal control questionnaires were carried out using the COSO II method and a SWOT analysis, financial transactions and operations were analyzed in detail, compliance with the laws and current legal regulations was verified, and the degree of efficiency, effectiveness and economy through management indicators for its measurement, which allowed to identify the following results: it does not have an ethic manual, neither processes to evaluate human talent competencies, there is an absence of a manual of functions, lack of performance and financial indicators that allow the evaluation of the accomplished results, lack of policies and procedures to identify, control and mitigate risks, there are not clear established policies for financial and control activities, there is no evaluation on internal management and control and lack of controls to comply with legal provisions. It is suggested to apply the outlined in the final audit report in order to improve the existing critical areas and in this way improve the management of the organization, also is necessary to design a control system of the activities and resources in order to improve the control in the activities and registration of economic and financial transactions of the company.