AUDITORÍA FINANCIERA A LA EMPRESA COMERCIAL “MASTER PC CONCESIONARIO SUCRE”, PERÍODO 2018.

The thesis called FINANCIAL AUDIT TO THE COMMERCIAL COMPANY "MASTER PC CONCESIONARIO SUCRE", PERIOD 2018, has been developed in accordance with the Regulations of the Academic Regime of the National University of Loja, as a requirement to opt for the degree and title of Accounting and Auditing Engineering, and with the purpose of serving as a contribution in the decision-making of the owner of the company. When developing the Financial Audit to the commercial company "MASTER PC CONCESIONARIO SUCRE", period 2018, a visit was made to the company, to collect and verify the general information and the financial activities that it carries out; The risk matrix and the internal control questionnaire were prepared, which allowed evaluating and qualifying the level of risk and confidence of each of the components: Assets, Liabilities, Income and Expenses. The evaluation of the internal control of the asset component made it possible to show that the entity is at a moderate level of risk and confidence with a percentage between 51% and 75%; For the liabilities, income and expenses component, the risk level is low and the confidence level is high, with a percentage between 76% and 95%, thus demonstrating that the entity is complying with the internal control provisions. The work programs were elaborated, the work papers were prepared as narrative, summary and analytical schedules where the most important findings are recorded and explained, containing comments, conclusions and recommendations with their respective evidences. Among the main findings found, it is determined as a result that the company "MASTER PC CONCESIONARIO SUCRE" does not have an adequate Internal Control System, because a regulation has not been determined to govern it; as well as no surprise cash counts; bank 5 reconciliations are not carried out within the established deadlines and lack legalization; there is no surety for the personnel responsible for cash and accounts receivable; they do not have a manual of functions that helps the application and segregation of functions; no written policies have been established for accounts receivable; and, the receipts of income and expenses are not duly legalized. The deficiencies found must be corrected by the manager-owner and the company's staff, implementing the action plan of recommendations suggested in the final report of this work, in order to achieve the goals and objectives proposed in MASTER PC CONCESIONARIO SUCRE.

• 主要作者: Jara Morocho, Verónica Beatriz (author)
• 格式: bachelorThesis
• 語言: spa
• 出版: 2021
• 主題: CONTABILIDAD; AUDITORIA FINANCIERA; MASTER PC
• 在線閱讀: https://dspace.unl.edu.ec/jspui/handle/123456789/24080