Auditoría Financiera al Consorcio Urbacons de la ciudad de Machala, periodo 2022.

The Curricular Integration Work entitled "Financial Audit of the Urbacons Consortium of the city of Machala, period 2022", was carried out with the objective of evaluating the internal control implemented by the entity in order to verify its compliance, determine the reasonableness of the balances of the components that make up the financial statements, and finally, prepare a Financial Audit report with their respective conclusions and recommendations, which serves for sound decision making. This analysis seeks to contribute to the transparency and reliability of the financial information, as well as to provide a contribution to the consortium's authorities through the results obtained. The audit process began with a preliminary visit to the consortium, during which general information was gathered about the entity and a preliminary risk matrix was prepared to determine the substantive and compliance tests to be applied. This was followed by an evaluation of internal control through the application of questionnaires, which made it possible to identify the level of risk and confidence in the components examined. Subsequently, working papers were prepared, such as narrative statements, analytical statements and summary statements, in order to determine the reasonableness of the balances presented in the financial statements. Once the audit process was completed, a detailed report was prepared including the main findings, conclusions and recommendations. This report will be presented to the authorities of the Urbacons Consortium with the purpose of contributing to informed decision making, aimed at improving financial management and strengthening the entity's internal control system.

• Hovedforfatter: León Guzmán, Haylis Ariana (author)
• Format: bachelorThesis
• Sprog: spa
• Udgivet: 2024
• Fag: CONTABILIDAD Y AUDITORIA; AUDITORIA FINANCIERA; MACHALA; ECUADOR
• Online adgang: https://dspace.unl.edu.ec/jspui/handle/123456789/31679