Examen especial de activos corrientes y pasivos corrientes de la compañía ltda. Minerawantza período 2014.
This thesis entitled "SPECIAL REVIEW OF CURRENT ASSETS AND CURRENT LIABILITIES OF COMPAÑÍA LTDA. MINERAWANTZA PERIODO 2014 "was prepared in accordance with the provisions of the Internal Control Rules, the Generally Accepted Auditing Standards and the Generally Accepted Accounting Principl...
שמור ב:
| מחבר ראשי: | |
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| פורמט: | bachelorThesis |
| שפה: | spa |
| יצא לאור: |
2018
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| נושאים: | |
| גישה מקוונת: | http://dspace.unl.edu.ec/jspui/handle/123456789/20209 |
| תגים: |
הוספת תג
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הוספת תג | סיכום: | This thesis entitled "SPECIAL REVIEW OF CURRENT ASSETS AND CURRENT LIABILITIES OF COMPAÑÍA LTDA. MINERAWANTZA PERIODO 2014 "was prepared in accordance with the provisions of the Internal Control Rules, the Generally Accepted Auditing Standards and the Generally Accepted Accounting Principles. As well as a vital requirement to obtain the degree of Engineering in Accounting and Auditing. In order to meet the proposed objectives, the financial audit phase methodology was applied to the special examination: Phase I, preliminary knowledge; Obtaining a general approach of the Company LTDA. Minerawantza; Phase II planning where information was collected in the preliminary planning showing the activities carried out by the Company Minerawantza and in Phase III, execution of results; Tests and procedures were applied to the audited accounts in the audit program, the internal control was evaluated, the problems developed and backed up with evidence, based on audit criteria in the Phase IV communication of results; A final report was prepared summarizing the comments, conclusions and recommendations to take necessary corrective measures to help achieve goals and objectives. The main results obtained show internal control weaknesses such as: the absence of surprise cash balances that do not provide reliable and timely financial information; Lack of security for the personnel responsible for handling financial resources; does not guarantee security in the reliable management of the Company's cash. Ltda. Minerawantza. The personnel responsible for managing the funds should be adequately bonded and trained to carry out the responsibilities entrusted to the cash. In addition, it was determined that there are no Internal Control Regulations and Rules that determine the obligations, responsibilities that must be fulfilled by the employees and also there is no payment schedule for the obligations; Which are not timely canceled either by involuntary omissions or by lack of liquidity. |
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