Examen especial al componente Activo Corriente de la Fundación Álvarez de la Ciudad de Loja, en el período 01 de enero al 31 de diciembre del 2014
This thesis is related to a special examination to the active component current of the ÁLVAREZ Foundation, the city of Loja, in the period January 1 to December 31, 2014, whose specific objectives are aimed at assessing the internal control by the development and implementation of questionnaires and...
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| Format: | bachelorThesis |
| Language: | spa |
| Published: |
2017
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| Subjects: | |
| Online Access: | http://dspace.unl.edu.ec/jspui/handle/123456789/18405 |
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Add Tag | Summary: | This thesis is related to a special examination to the active component current of the ÁLVAREZ Foundation, the city of Loja, in the period January 1 to December 31, 2014, whose specific objectives are aimed at assessing the internal control by the development and implementation of questionnaires and audit programs; determine the reasonableness of the balances presented in the accounts examined; and issue a Special Examination report to the President of the Foundation, which contains comments, conclusions and appropriate recommendations for the improvement of the Foundation. The work was developed considering the Methodology Special Examination which for its development and presentation of the results in the practical part contains three phases such as: Planning presents the development of a program detailing the activities to follow the whole process and the questionnaires Internal control; Execution the implementation of the activities described in the program and questionnaire served for the Evaluation of Internal Control System; and the Communication Result developed by the Special Examination report of which will be expressed in the working papers. Discussion presents the consequences set out in the relevant Special Examination Report which contains the respective conclusions and recommendations; it will be discussed and read by the principal officers of the Foundation examined for approval. As a result of the process of the Special Examination, internal control weaknesses such as evidenced: segregation and delineation of functions of staff responsible for the accounting record for performing bank reconciliations, no precautions for personnel handling monetary resources, written instructions outflow of resources for the Foundation. Finally it is concluded that the current active component of the Foundation Alvarez has not been subject to examination of the different accounts you have, in order to maintain an efficient control of their resources. |
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