Auditoría financiera y su incidencia en los procesos contables en la Cruz Roja Ecuatoriana, Junta Provincial de Bolívar, durante el período 2017-2021
In the present research work, a Financial Audit was carried out on the Ecuadorian Red Cross, Provincial Board of Bolívar, which aimed to analyze the incidence of financial auditing in the accounting processes of the Ecuadorian Red Cross, Provincial Board of Bolívar, from January 1, 2017 to December...
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| Diğer Yazarlar: | |
| Materyal Türü: | bachelorThesis |
| Dil: | spa |
| Baskı/Yayın Bilgisi: |
2022
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| Online Erişim: | https://dspace.ueb.edu.ec/handle/123456789/4490 |
| Etiketler: |
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Etiketle | Özet: | In the present research work, a Financial Audit was carried out on the Ecuadorian Red Cross, Provincial Board of Bolívar, which aimed to analyze the incidence of financial auditing in the accounting processes of the Ecuadorian Red Cross, Provincial Board of Bolívar, from January 1, 2017 to December 31, 2021, which allowed determining the reasonableness of the financial statements. To carry out this work, the following methodology was used, such as descriptive, field and documentary research, the quantitative and qualitative research approach, the inductive, deductive and logical historical method, research techniques such as interviews and surveys were also used. the evaluation of Internal Control through COSO I and audit techniques such as: observation and verification, which allowed identifying and demonstrating the weaknesses that the institution has, to later be examined in the finding’s sheets. The main findings found were that the institution does not have a petty cash manual, the cash collected is not registered in the system immediately, the income and expenses of petty cash are not properly communicated and when there is a surplus or shortage in cash it is not communicated immediately to the presidency. In conclusion, it was identified that within the institution there are obligations from previous administrations that have not been canceled |
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