Examen de auditoría integral al componente adquisiciones, compras e inventarios de Industria Licorera Embotelladora de Loja S.A. Ilelsa, periodo comprendido del 01 de enero al 31 de diciembre de 2012

Abstract

The comprehensive audit has an important role in controlling activities by companies or institutions, public and private, becoming a way of improving its operational management in the context of business competitiveness required by the modern world. This research was conducted with the general objective of achieving a comprehensive audit examination component procurement, purchasing and inventory Liquor Industry Bottling Loja SA ILELSA , in the period from January 1 to December 31, 2012 , meeting the specific objectives of each of the phases of the comprehensive audit , compliance with legal and statutory obligations are evaluated , the internal control system , the reasonableness of the balances and management carried out by the directors of the company, which yielded the evidence to support the comprehensive audit report with relevant opportunities for improvements outlined in the schedule of recommendations.