Examen de Auditoría Integral al Proceso de Comercialización de Material Pétreo de la Compañía Jaime Lituma Construcciones y Comercio Cía. Ltda., durante el año 2012

Abstract

In the present work of degree an examination of Integral Audit to the Process of Commercialization of Stony Material of the Company was made Jaime Lituma Constructions and Commerce company. Ltda. corresponding to period 2012; all the oriented phases of integral audit to the administrative, financial area were executed, and operative, and, on the basis of the obtained results the matrix of recommendations with the respective remedial actions was generated, sustained in evidences stops benefit of the company. When culminating the process of integral audit, the Company Jaime Lituma Constructions and Commerce Company. Ltda. it will have a report with the conclusions and recommendations, in addition to the opinion on the .reasoning to the related balances, the system of internal control, the fulfillment of the main legal dispositions and the enterprise management corresponding to period 2012. The importance of the accomplishment of this work is in the fact that this company, never has been put under no type of audit, generating therefore the necessity to practice it, considering that the audit is an important tool of control that in addition will offer information and suggestions that support the decision making significantly.