%0 Tesis de Pregrado %A Tacuri Malla, Cinthia Nataly %E Jaramillo Simbaña, Raquel Magali %I Machala : Universidad Técnica de Machala %D 2016 %G %T La planificación de la auditoria financiera del efectivo y equivalente del efectivo basado en el riesgo de control %U http://repositorio.utmachala.edu.ec/handle/48000/3107 %X The present research conducted in HACIBAN S.A., a company producer and marketer of banana, aims to demonstrate the importance of the planning of the financial audit and the positive contribution to publicize the risks more relevant that affect the normal functioning of the body. For the development of this research methodology was applied based on the qualitative approach because it was necessary to make an analysis of the information on the basis of the technique of observation, in-depth interview, questionnaire and documents which allowed us to determine the accuracy and integrity of the information, as well as the correct application of principles and rules, which govern the process of the audit planning. The item that was discussed is the group of Cash and Cash Equivalents considered to be the most vulnerable of the rest of accounts, due to the significant risks to which it is exposed; therefore on the basis of the diagnosis made, succeeded in identifying shortcomings in the handling of cash and cash equivalent, fostering a liquidity risk. In this investigation according to the competing needs, proposes a plan for financial audit of the cash and its equivalent to evaluate the control risks, that on the basis of the procedures applied in the preliminary phase and specific planning made it possible to identify the general conditions to run an audit, assessing internal control and qualify the risks.