Propuesta metodológica para efectuar auditoría integral en las empresas de seguridad marítima de la provincia del Guayas.

Abstract

In the present draft degree is detailed because the integral audit would be an important process to apply in maritime security companies, in the services sector, for which it will deepen different relationships that have internal controls, financial and management control. It will also be evaluated how these companies have been operating to date. Also how these organizations play an important role in foreign trade. Due to the insecurity observed in Ecuador and especially in the city of Guayaquil by its coastal ports, which are a highly risky focus, where illicit acts such as drug trafficking and money laundering are very common. For this reason the comprehensive audit that is applied proposes an internal control structure for different areas of the organization, based on the methodology of the COSO and the Fraud Triangle. Comprehensive auditing is important because, as a preventive evaluation, it allows to validate administrative, financial, compliance and management controls that are carried out in an entity, in order to propose alternatives for the adequate achievement of its objectives efficiently and effectively.