Examen de auditoría integral al proceso de recuperación de cartera del Comercial los Nevados Cía. Ltda. Provincia Cotopaxi Cantón Latacunga año 2013. (Trabajo de fin de Maestría de Magíster en Auditoría integral). UTPL, Latacunga.

Abstract

The achievement of the audit process integral exam to the recovery of the portfolio of Comercial Los Nevados Cia, Ltda. Was made with the application of techniques and procedures for auditing, being applied to each one of the audits, being these financial audit, fulfillment, management and internal control. For the development of the integral audit in each stage was applied work papers to obtain sufficient evidence on the findings established, which allowed us to examine the overall reliability of the balances of the heading analyzed, the proper functioning of the system of internal control, fulfillment with laws, policies and standards and performance efficient, effective and economic of the business management. With the evidence obtained was formulated comprehensive audit report which describes the findings with their respective attributes and mentioned the recommendations to the related parts, this report was submitted to the General Manager with the respective Matrix of recommendations, for its implementation and support in decision-making. KEY