Examen de Auditoría Integral a la Compañía Servicio de Carga VICDEL CARGO S.A., provincia de Manabí, cantón Manta, año 2013

Abstract

This research, entitled "Comprehensive Review of the Company Audit Service Charge VICDELCARGO SA, Manabí Province, Guangzhou Manta 2013" had as its main objective "Develop a Comprehensive Audit examination of the company mentioned above for the period 2013" , which was necessary for the analysis of areas: financial, internal control, compliance and management; of VICDELCARGO SA, the same as today's twenty years in the exercise of their activities and provides services in the process of export and import, the process was developed in a procedural, using instruments audit, which was obtained as a conclusion: there is inefficiency in handling documentation file, because the physical space is very small, and the manager does not have a manual of procedures to perform their functions. Therefore it is recommended to provide the space needed to comply with what the law states, as well as providing a manual of procedures for the task, as the document management as customs agents is a fundamental process.