Auditoría financiera como herramienta para mitigar los riesgos de rentabilidad en una empresa de plásticos
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Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La presente investigación está basada en la aplicación de auditoría financiera como un análisis exhaustivo para encontrar falencias, detectar errores o situaciones perjudiciales que se presentan comúnmente en el área contable de una PYME, donde se evaluará de manera pertinente los sistemas de control interno de los componentes del activo, pasivo, patrimonio ingresos y egresos que sean relevantes para el asunto investigado, con base en los resultados obtenidos del procedimiento planteado, implementar herramientas y proponer soluciones concretas a posibles hallazgos negativos, de tal forma que se pueda minimizar los riesgos que afecten a la rentabilidad de la entidad estudiada. De esta manera se pretende que en la empresa de plásticos al aplicar lineamientos de control use eficientemente sus recursos, y a su vez optimice la presentación de la información en los estados financieros, generando confianza a los directivos al momento de tomar decisiones.
The present investigation is based on the application of financial audit as a comprehensive analysis to find flaws, detect errors or harmful situations that are commonly presented in the accounting area of an SME, where the systems of internal control of the components will be evaluated in a relevant way of assets, liabilities, equity, income and expenses that are relevant to the subject matter investigated, based on the results obtained from the proposed procedure, implement tools and propose concrete solutions to possible negative findings, in such a way that risks that may affect the the profitability of the entity studied. In this way it is intended that the plastics company to apply control guidelines efficiently use their resources, and in turn optimize the presentation of information in the financial statements, generating confidence to managers when making decisions.
The present investigation is based on the application of financial audit as a comprehensive analysis to find flaws, detect errors or harmful situations that are commonly presented in the accounting area of an SME, where the systems of internal control of the components will be evaluated in a relevant way of assets, liabilities, equity, income and expenses that are relevant to the subject matter investigated, based on the results obtained from the proposed procedure, implement tools and propose concrete solutions to possible negative findings, in such a way that risks that may affect the the profitability of the entity studied. In this way it is intended that the plastics company to apply control guidelines efficiently use their resources, and in turn optimize the presentation of information in the financial statements, generating confidence to managers when making decisions.
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AUDITORÍA FINANCIERA, HERRAMIENTAS, CONTROL INTERNO, RIESGOS