Examen de auditoría integral al área de producción de Ecolac Cía. Ltda. para el año 2012

Abstract

Comprehensive audit is a great opportunity against control schemes in force in Ecuador, with a broader approach, since the credibility of the financial information does not guarantee compliance with legal, internal control and operational requirements to obtain an interpretation About organizational performance. The auditor should now cover this wide range of knowledge associated with the comprehensive assessment of business management. The present research work was carried out with the purpose of evaluating the integral situation of the production area of ​​ECOLAC Cía. Ltda. For the period ended December 31, 2012. In order to do this, it was necessary to carry out the phases of the integral audit process oriented to the selected component: planning, execution, communication and follow-up, applying methodologies, procedures and auditing techniques, with the purpose of generating a report that expresses opinion on the reasonableness of Financial balances, internal control system, compliance with legal provisions and business management of the Production area; And additionally establish the pertinent corrective actions.