Summary

Applying a type of audit; in this case, special consideration is to conduct a thorough

investigation of the activities that are an essential part of business, so is possible to
determine the level of compliance prevailing on the scope of the goals and objectives
that have been established and able to issue a report on the results obtained.

Audits in Ecuador, in the private sector are carried out by private audit firms, and not
being common the application of special examinations to companies, such as company
COMTRANUTOME SA, administration and internal control over certain accounts is
inefficient and internal regulations. It is the largest and most experienced in the middle
cuencano company, since it has 123 transport units and 13 service lines.

The integration project is aimed at Revenues, expenses and assets Long Duration to the
Company of Urban Transport Tomebamba COMTRANUTOME SA for the fiscal year
2016, whose primary objective was to examine the reasonableness of the accounts
referred, so that increases confidence in users for correct decisions and corporate
strengthening.

The methodology used was primarily quantitative, by collecting financial and

management information, making working papers according to the needs, analysis
information; thereby it obtained as a result the audit report with conclusions and
recommendations to be developed will improve the functioning of the company.

Keywords: Special examination, transportation, fulfillment, recommendations decision-

making.