Auditoría del rubro cuentas por cobrar - ventas de una empresa encargada de administrar las actividades de generación, distribución y comercialización de energía eléctrica para el área de concesión Guayaquil por el período de 7 meses terminados al 31 de julio del 2006”

Abstract

Investment in electricity is still insufficient to meet the needs of the country. In 1996, the undisputed evidence of the State's inability to solve the energy needs of the population, was issued the Law on Regime of the Electricity Sector (LRSE), which disappeared on INECEL and established the legal framework that would allow all the fields of electrical activity passing into the hands of private enterprise. The State would be as a regulator, through CONELEC, entity created for that purpose. The generation and distribution companies, and the transmission (Transelectric) pass into the hands of the Solidarity Fund, public law, representing the Government, which allocated revenue and sales operation of these institutions to work or projects to improve the living standards of the Ecuadorians. The problem is concentrated in the distribution companies, which are responsible for supplying electricity to users within its area of operation and charge for the service. Such institutions build up a huge deficit in its non-technical losses, particularly due portfolio, the pricing differential. Most distribution companies pay more for energy than purchased billed to users. Thus based on these aspects, there is this project focused on determining the reasonableness of account balances: Accounts Receivable - Sales through the audit of the inherent risks, fraud, testing of internal control and implementation of substantive evidence, and determine the risks they may face the companies of the electricity secto