Auditoria a los estados financieros de la asociación de empleados de la superintendencia de bancos y seguros en la ciudad de Quito periodo enero – diciembre 2012
This thesisentitled "Audit of theFinancial Statementsof the Superintendency ofBanksand Insurancein the city ofQuitoperiodJanuary to December2012". Aimed toanalysis bythe auditin the areas ofaccounting and treasuryof the Associationand itsmain processesto identify critical areasand generate...
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| Format: | bachelorThesis |
| Sprog: | spa |
| Udgivet: |
2015
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| Fag: | |
| Online adgang: | http://dspace.unl.edu.ec/jspui/handle/123456789/8272 |
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Tilføj Tag | Summary: | This thesisentitled "Audit of theFinancial Statementsof the Superintendency ofBanksand Insurancein the city ofQuitoperiodJanuary to December2012". Aimed toanalysis bythe auditin the areas ofaccounting and treasuryof the Associationand itsmain processesto identify critical areasand generatea possible solution.Thestudy was justifiedbecause ithastheoretical value,practical utility, for your convenienceand based onmutual benefitsit generates.Itwas based on theconceptualbasis ofthe audit, thelegaland regulatory framework,the process oftheFinancial Auditthrough itsphases. Were compliedgoalsthroughplanning, executionandcommunicationLabourAudit Results.Duringthe methodological processthe scientific methodas its mainguide sinceadmittedobserve realitymeet andcollectfield informationandexplorationof thenecessary datarequired. Observationtechniquewas usedand theninterviewtheinternal control questionnairessurveys were appliedto the presidentof the Association,and the developmentof work. Upon completion oftheFinancial Audithasidentified certainweaknesses: Lack of tonnagesofaccountingvouchers; lackof manuals,orregulations forthe management ofaccounts.It is recommended thatregularphysicalverificationof documents, preparation of a manual,instructions orregulations for theoperation of the variousbalance sheet accounts |
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