Examen de Auditoría Integral al proceso de almacenamiento y control de material de empaque en consignación entregado a productores independientes que mantiene la empresa Unión de Bananeros Ecuatorianos, UBESA S.A. en la provincia del Guayas, cantón Guayaquil año 2013

Abstract

The content of this thesis refers to the generation of an integrated audit which is aimed at verifying compliance of an organization with aspects of financial, internal control, compliance and management relating to a specific subject (process or activity) previously agreed with the administration. Through conducting this kind of the auditing process, it’s possible to foster not only from a financial perspective, but also raise the characteristics of appropriate management controls, the correct use of resources, the determination of compliance about the rules applicable to the company and how to prevent future events that may affect the company in its results, in its functionality and administration. The results of the analysis of the most important events related to the process of storage and control of packaging materials delivered to independent growers during 2013 are presented to the organization that is the unique owner and beneficiary of this information, and was represented by the company for purposes of analyzing required of an auditor.