"Auditoria al sistema de control interno en el departamento de inventario de la empresa rectilab motor Cia. Ltda. cantón puerto Francisco de Orellana, periodo 2012"

The present research is focused on an applied external audit department Stock Company "RECTILAB MOTOR CIA. LTDA "during the period 2012; in order to show that this can be a tool for management accounting control of the Organization, based on accounting rules and principles as well as focused on International Financial Reporting Standards for Small and Medium Enterprises IFRS for SMEs. For the development of this research work included the use of various methods such as bibliographies, application interviews, surveys and questionnaires to reviewers and visits are also conducted by the facility, the same that resulted chips observation, flow charts and narrative department that fostered the accuracy of methods for achieving the objectives of the company. The execution of this work included evaluation of internal control system by applying the method COSO and risk assessment audit which culminated in Internal Control Report was delivered to managers RECTILAB MOTOR CIA. LTDA. Demonstrating some aspects that involve the most significant errors. At the conclusion of the investigative work and then you have met the objectives, he reached the following conclusions; Company determined that the accounting rules is a medium sized company so is governed by International Financial Reporting Standards for Small and Medium Enterprises (SMEs). Also, the information issued by the department inventory is prepared based on accounting rules and principles, which is why we can confirm that this information is reliable.

• Autore principale: Coello Alarcón, Idalides Silvia (author)
• Natura: bachelorThesis
• Lingua: spa
• Pubblicazione: 2014
• Soggetti: Auditoria al sistema de control interno; Rectilab motor Cia. Ltda.
• Accesso online: http://repositorio.uteq.edu.ec/handle/43000/4568