EXAMEN ESPECIAL AL COMPONENTE ACTIVO CORRIENTE DEL CONSORCIO TRANSPORTISTAS URBANOS CIUDAD DE LOJA, PERIODO 2017

The thesis entitled "Special Examination of the Current Active Component of the Loja City Urban Transport Consortium, Period 2017" was carried out with the purpose of evaluating the internal control system implemented, verifying compliance with the regulations applicable to the Consortium's economic activities and determining the reasonableness of the current asset balances, in order to obtain sufficient, competent and pertinent evidence to prepare the report that contributes to decision making through the presentation of improvement actions. In order to meet the objectives set, the phases of the Special Review were implemented. The first phase developed was planning, in which a preliminary knowledge of the Consortium was obtained through a previous visit that allowed the identification of deficiencies and the elaboration of the risk assessment and rating matrix, determining the application of substantive tests and detailed compliance in the respective audit programs. In the execution phase, the internal control system was evaluated through the application of questionnaires to financial personnel, determining a high level of risk and a moderate level of confidence in the accounts examined: cash and cash equivalents, financial assets, assets for current taxes and 5 other current assets; the identified findings are: ignorance of the regulations governing the economic activity of the Consortium, absence of an internal control manual, lack of legalization in accounting process documents, absence of periodic cash-out to the collecting funds and physical inventory counts, non-existence of an insurance policy for cash, absence of security measures for the transfer of money to financial institutions and for the handling of the checkbook, lack of provision for uncollectible accounts, absence of analysis of documents and accounts receivable, lack of staff training, among others. The third phase of the Special Review included the communication of results through the report containing comments, conclusions and recommendations. The report presents positive suggestions with the purpose of improving internal control and correcting the identified deficiencies. The internal control system implemented by the Consortium Urban Transporters City of Loja to the accounts of current assets is deficient, due to the absence of policies and procedures applicable to the different operations or activities, but does not significantly affect the reasonableness of the balances presented in the Statement of Financial Position at 2017.

• 主要作者: Benitez Gallegos, Lady Briggithe (author)
• 格式: bachelorThesis
• 语言: spa
• 出版: 2019
• 主题: CONTABILIDAD; EXAMEN ESPECIAL; ACTIVO CORRIENTE; TRANSPORTISTAS URBANOS
• 在线阅读: http://dspace.unl.edu.ec/jspui/handle/123456789/22040