Examen de Auditoría Integral al Área de Operaciones – Tratamiento de Scrap de la Empresa FIBROACERO S.A., Ubicada en la Ciudad de Cuenca, por el periodo 2013

Abstract

The present investigation consists in an integral auditory to the process of Operations - Scrap Processing of Company FIBROACERO S.A, in Cuenca city, for the period 2013; the following aspects were evaluated in this process: Financial, internal control system, operational and the fulfillment of laws and regulations that would fit this process properly; establishing a valid alternative to optimize the actions and decisions to be performed by the headquarters, as well as to provide support to the accomplishment of goals and institutional objectives. This analysis will provide the Company a tool that will contribute a persistent development of this process, allowing the goals and objectives proposed to be achieved with more efficacy and efficiency.