Examen de auditoría integral al rubro activos biológicos de la empresa PALFRICASA S.A. de la provincia de Santo Domingo de los Tsáchilas, cantón Santo Domingo, al 31 de diciembre del 2013

Abstract

The control of the traditional actions, under a financial approach, of the internal control, the management and compliance, taken in an individually forms do not guarantee the improvement of how to run the activities, the operations and processes of the public and private companies of the country. In this context the compressive audit is a solutions to the actual control schemes in Ecuador; the purposes of each one of the financial audits, internal control audit, management and legal compliance audit, allows us to obtain favorable results of the public and private administration. With the implementation of a comprehensive audit the company PALFRICASA S.A wants to optimize the financial and operational management related to biological assets account, at December 31 of the 2013, this comprehensive audit was made considering the phases of the compressive audit by the application of procedures and techniques of the audit, focus in the analysis of each one of the audit that are part of the audit process like the financial audit, internal control audit, management and compliance audit.