Examen de Auditoría Integral al Proceso Administrativo Financiero de la Empresa El Diario S.A. de la Provincia de Manabí, Cantón Portoviejo, por el período del 01 de Enero al 31 de Diciembre de 2013

Abstract

The proposed research development is entitled "Review of the Administrative Process Integral Financial Audit Company EL DIARIOS SA Province of Manabí, Portoviejo Canton, for the period from January 1 to December 2013 "for which an evaluation of different areas was performed 31; financial, internal control, compliance and management component, through this has been determined that the accounting balances are reconciled to cash balances and other applicable current assets registers and liabilities, as well it flaws were found in the application of procedures for the development of activities generating an underperforming organization so it is recommended to arrange for immediate training staff also update the manual procedure in order to improve the quality levels and efficiency in administrative and financial processes.