Auditoría integral al departamento administrativo financiero de la Corporación Nacional de Electricidad CNEL EP, Unidad de Negocios Esmeraldas, cantón Esmeraldas, provincia Esmeraldas, periodo 2017

Abstract

This Comprehensive Audit was conducted at the Corporación Nacional de Electricidad CNEL EP Administrative Financial Department, Esmeraldas Business Unit, Esmeraldas canton, Esmeraldas province, 2017 period. The aim was to evaluate the internal control system, verify the efficiency, efficacy, ecology, ethics and economy in the use of resources and processes of staff management of this department. Various questionnaires were applied for the development of the Internal Control Audit to determine the most relevant activities of the enterprise based on COSO I; several analyses of the financial statements were used for the Financial Audit to determine the accounts with the most significant participation percentage; for the Management Audit, a SWOT matrix was used applying different indicators; and for the Compliance Audit, different assessments were conducted to measure the compliance level of the legal regulations applicable to the institution. The final brief was issued which contained relevant findings such as: the lack of adequate collection processes, errors on depreciation calculation, disregard of the customer service ethics code and absence of regular training on important financial topics. It is recommended that the management carry out all the actions recommended in the final brief to improve the organizational performance and contribute to business decision making.