DISEÑO DE PROCESOS DE AUDITORIA INTERNA PARA LA EMPRESA GENERADORA ROCAFUERTE S.A.

Abstract

Generating Rocafuerte S.A. is a company dedicated to the generation and sale of electric power in the city of Guayaquil, in the process design of internal audit, one seeks to develop tools that allow him to have a better control of his financial statements and due endorsed information. For the constant payments of fines and interests of form appellant is to say repetitive in all the fiscal periods, there were identified key aspects that allow the prevention of the above mentioned unnecessary payments for delivery of late information. An internal analysis of the processes was realized across the raising of information by surveys of the principal executives and persons who intervene of direct and indirect form in the processes of information of the company. Also they were realized