Examen especial a los activos de la empresa Centro Agropecuario Suqui & Chalán Ceinas S.A., del cantón Saraguro. Periodo 2021.

The main objective of this Curricular Integration Project is to develop a special examination for the assets of Centro Agropecuario Suqui & Chalán Ceinas S.A., a company located in the Saraguro canton. This examination, conducted throughout the 2021 period, includes multiple phases of the process, enabling the acquisition, analysis, and determination of existing deficiencies. Additionally, it serves the imperative function of meeting a mandatory requirement imposed by the Universidad Nacional de Loja, in strict accordance with the regulations set forth in the Academic Regime. In order to comply with the Special Examination process, a preliminary visit to the audited company was conducted to gather information that aided in the development of the preliminary and specific planning process. Subsequently, the respective program for the Special Examination was established, taking into consideration the objectives and procedures to be carried out. Afterwards, the questionnaire was administered, and the internal control of Current Assets and Non-Current Assets components was evaluated. As a result, it was determined that the entity has a low level of risk and a high level of confidence. The significant findings were analyzed and approved in accordance with the Internal Control Manual for associations and cooperatives of the Superintendence of Popular and Solidarity Economy and the COSO III - Integrated Framework for Internal Control. Among the main findings, it was determined that Centro Agropecuario Suqui & Chalán Ceinas S.A. lacks a Job Manual, does not conduct surprise cash counts, the personnel handling and using cash are not properly bonded, monthly bank reconciliations are not carried out, there is no dedicated person solely responsible for the credit area, adequate control of inventory inflows and outflows is lacking, physical verifications of Property, Plant, and Equipment are not performed, and assets are not depreciated in accordance with the Internal Tax Regime Law. With these aforementioned weaknesses, recommendations were presented in order for the audited company to duly consider them and strive to achieve the proposed goals and objectives. Furthermore, working papers were meticulously designed, adhering to the International Standards on Auditing. These papers were focused on verifying and analyzing balances, thus determining the reasonableness of the results obtained through analysis and comparison with the Statement of Financial Position. As the final step of the audit process, the final report is presented, including comments, conclusions, and recommendations. This report aims to guide the General Manager of the entity in taking the necessary measures towards internal control and achieving the objectives of the organization.

• Κύριος συγγραφέας: Godoy Gonzalez, Erika Tatiana (author)
• Μορφή: bachelorThesis
• Γλώσσα: spa
• Έκδοση: 2023
• Θέματα: <CONTABILIDAD Y AUDITORIA>; <SARAGURO>; <ACTIVOS>; <EMPRESA>
• Διαθέσιμο Online: https://dspace.unl.edu.ec/jspui/handle/123456789/27489