Examen de Auditoría Integral al Área de Producción de la Empresa Cereales La Pradera, provincia Cotopaxi, cantón Latacunga, año 2013.

Abstract

This paper "Review of Comprehensive Auditing the area Cereal Production Company La Pradera" allows the management of the company improve its business management, identify weaknesses in order to take corrective action and reduce the risk in operations, it is for the first time a comprehensive examination is carried out such an important area of business such as the production area. Financial Audit was performed to determine the reasonableness of balances, internal control audit to assess the effectiveness of internal control and if this is right in the terms and characteristics of the company, the management audit to determine whether they are meeting the objectives and goals set, the compliance to check whether it is complying with applicable legal regulations and procedures. Phases of audit to obtain evidence, evaluation of controls, the collection of sufficient and reliable evidence which enabled issue an assurance report which comprise the conclusions and recommendations will be applied.