AUDITORÍA FINANCIERA A LA EMPRESA "SUPER COMERCIAL VICTOR HUGO" DE LA CIUDAD DE CATAMAYO. PERIODO 2021

We conducted the curricular integration work entitled: FINANCIAL AUDIT TO THE COMPANY "SUPER COMERCIAL VÍCTOR HUGO" OF THE CITY OF CATAMAYO. PERIOD 2021, according to the Guide for the Writing and Presentation of the Report of the Curricular Integration or Degree Work, is a requirement to obtain the degree and title of Bachelor in Accounting and Auditing. To comply with the financial audit, we proceeded to review the financial statements. Subsequently, we applied research methods and techniques that facilitated the collection of information to make the diagnosis and knowledge of the environment of the entity, its legal basis, manuals, regulations, resolutions, and budgets. In addition, we evaluated the internal control system, prepared preliminary and specific planning and audit programs, applied audit procedures, compliance, and substantive tests to each component, documented findings, prepared working papers to formulate the audit report, prepared recommendations, and thus implemented them in the company. Among the main findings encountered in the financial audit was that the company "SUPER COMERCIAL VÍCTOR HUGO" does not have efficient internal control because it has not determined a policy manual to govern it. In addition, there are no surprise cash audits, no security for the personnel handling the cash, the documents supporting cash closings are not signed, untimely deposits, the bank reconciliations are not timely; there are no policies for the control of property, plant, and equipment, they do not prepare reports on the expenses to be used by the company during the month. They should correct the deficiencies found during the audit by the manager-owner and staff that works in the company and implement an action plan of the recommendations suggested in the final report of this work 5 to achieve the goals and objectives of the company SUPER COMERCIAL VÍCTOR HUGO.

• Autore principale: QUINDE RODRIGUEZ, VICTOR HUGO (author)
• Natura: bachelorThesis
• Lingua: spa
• Pubblicazione: 2024
• Soggetti: CONTABILIDAD Y AUDITORIA; EMPRESA; CATAMAYO; LOJA
• Accesso online: https://dspace.unl.edu.ec/jspui/handle/123456789/29481