Auditoría integral basada en el COSO II a Ferreconst SH, del cantón Latacunga, provincia de Cotopaxi, período 2019

Abstract

This research aimed to conduct a comprehensive audit of the company Ferreconst SH, of the canton of Latacunga, province of Cotopaxi, period 2019, to improve organizational decision making at all levels that correspond to the organization and its administrative processes, as well as its legal processes. For this purpose, surveys were carried out that are related to the COSO II method, which is related to the working environment, the establishment of objectives, communication, and monitoring, the same that are established in the Internal Control Standards, they determined the level of confidence and the risk of internal control. The administrative management was evaluated, financial and, compliance with the rules. The same that allowed to identify the existence of opportunities, weaknesses, and deficiencies of the company. It is concluded that an audit related to cost II if it allows to improve processes and meet objectives in the short and long term, optimizing resources and time. They recommend studying the identified findings and update the business planning to solve the problem, considering the damage it can cause to the fulfilment of objectives and economic resources