Examen de auditoría integral al área de ventas de la empresa Direl Materiales de Construcción Cia. Ltda., correspondiente al periodo del 01 de enero al 31 de diciembre de 2013.

Abstract

The integral audit was carried out in “DIREL Materiales de Construcción Cia Ltda”, a company located in the city of Loja, within the period of January 1 to December 31, 2013. The company is dedicated to the wholesale and retail, distribution and installation of building materials. The audit has a holistic approach that evaluates the following aspects: financial information, internal control system, compliance with laws and regulations applicable to the company, and management for the achievement of objectives and use of resources. The results obtained in the integral audit are reflected in the final audit report, in which the auditor expresses an opinion on whether the financial statements are reasonable, if the controls employed by the company are efficient, if it complied with the regulations, policies, and laws, and finally, if it reached the goals and objectives previously established. In the report, the auditor will also draw some recommendations that will be helpful to make right and well-timed decisions, allowing the company to eliminate the causes of its deficiencies and establish appropriate and corrective measures.