Examen de auditoría integral al área financiera de la empresa Grubafal S.A., provincia El Oro, cantón Machala, correspondiente al período 2013.

Abstract

The following research project addresses a complete audit analysis applied to the financial area from “GRUBAFAL S.A.”, area in charge of the administration of the financial resources used in order to reach the company’s goals, which took place from January 1st to December 31st, and, through which the reliability, integrity, appropriate valuation and exposure of accounting records related to the area analysed were evaluated. Likewise the internal control system was evaluated, the compliance of the policies was verified, and, through the application of management indicators, the efficiency and effectiveness in the accomplishment of the company’s goals established on the financial area’s Annual Operating Plan (AOP) was assessed; in the complete audit report, as a result of the analysis carried out, some recommendations are suggested to improve an implementation plan and follow – up of the compliance of the recommendations hereby presented and approved by the manager.