Examen de Auditoría Integral al componente de ingresos por arrendamiento en la Empresa Pública Municipal Mercado de Productores Agrícolas San Pedro de Riobamba, Provincia de Chimborazo, correspondiente al período 01 de enero al 31 de diciembre del 2013

Abstract

The present investigation concerning the review of comprehensive audit component of lease revenue from the municipal public company market for agricultural producers San Pedro de Riobamba is based on obtaining sufficient and relevant evidence, lea ding to establishment of recommendations for correction shortcomings. The development of examination shall include an evaluation lease income covering four approaches, financial, internal control, compliance and management, the starting point will be the institutional diagnosis, advancing with the presentation of the theoretical framework, the analysis of the company, and then the report is the result of the audit and in turn the research work, which will include comments, conclusions and recommendations. The implementation of this proposal will be an important tool that will support the company management, directors, department heads and employees involved in collecting rental income, allowing them to demonstrate their professional competence, responsibility, providing services quality Manufacturers, Traders, employees and workers throughout the company, so I recommend immediate implementation.