Propuesta metodológica para mejorar los procedimientos de auditoría financiera en las empresas del sector industrial de la ciudad de Guayaquil.

Abstract

The manufacturing sector constitutes one of the main points that support the country's economy, one of the most outstanding in recent years has been the commercialization sector of products made of plastics. In this business sector, as well as in several sector companies, the problems that other departments are going through, whether financial or accounting, have been notorious when presenting their accounting information to government control entities. Therefore, through this investigation, sufficient qualitative information has been collected through interviews with officials in charge of this work, in this way it has been possible to determine that many of the root causes of the problem stem from an obsolete or outdated control environment, in addition to deficient accounting policies, in response to these conclusions The research proposal in this paper provides a tool based on several accounting process manuals that help improve the conditions initially evaluated. These manuals were specifically designed and oriented to address the areas on which the problem had the greatest incidence, that is, the updating of accounting policies, the structure of an internal control framework, the management and administration of inventory, ordinary income and the management credit policies and collections.