Auditoría financiera al Gobierno Autónomo Descentralizado Municipal del cantón Colta, provincia de Chimborazo, período 2017

Abstract

The present Project is a Financial Audit carried out for the Autonomous Municipal Decentralized Government of Cantón Colta, period 2017; with the purpose of evaluating effectively the financial part that manages the municipality, it will also help the financial accounting information to be timely and reliable for decision making and to determine the reasonableness of the financial statements. For the development of the audit, information was gathered through surveys carried out by the GADMCC officials, observation and an interview was conducted with the City’s Financial Director: financial statements, cash flow, checking balance were also requested. Ledger, income statement, expenses and other documents in order to perform the horizontal and vertical analysis of the statement of financial position and income statement, after analyzing a brief review was made of each of the accounts with greater relevance as are the Availabilities (Banks) making a bank reconciliation, which is the responsibility of the Fixed Assets, this in what refers to the Assets. Within the liabilities, the Public Debt account was revised, in addition to the Income and finally the Expenses – Public Investments account. Based on the findings found as they are that bank reconciliations are not made correctly and also that fixed assets are not regularly updated and codified, an opinion and a report was issued with the different conclusions updated and codified, an opinion and report was issued with the different conclusions and recommendations where they are requested to comply as much as possible these suggestions as it will help to improve decision making and also contribute to the continuous improvement of the entity.