Examen especial a las cuentas de anticipo de fondos inversiones en bienes de larga duración, ingresos y gastos de gestión del 1 de enero al 31 de diciembre del 2010 en el Instituto Superior Juan de Velasco

Abstract

This investigation is about the application of a “Special Exam to the Found Advance, Investments on Long Lasting Assets, Incomes and Expenses of Management from January 1st to December 31st, 2010 in the Instituto Tecnológico Superior Juan de Velasco”. It is consisted by four chapters, which are structured as it is showed next: first chapter refers to the methodological problem definition, planning and formulation, systematization and rationalization. Second chapter develops a theoretical frame of reference that precedes the investigation, scientific based where it is defined the financial audit, financial audit process, internal control, basic control for accounts an paper work, hypothesis and variables in the study. Third chapter includes all methodological frameworks, which establishes the investigation method, kind of investigation, population and sample, methods, techniques, tools, and the proof of the hypothesis. Finally, it is concluded that the investigation with the development of the Special Exam, which consists of the Audit Planning that gives detail about relevant aspects about the Instituto Tecnológico Superior Juan de Velasco, these are: Historic review, Mission, Vision, Goals, Organic Structure, Legal Grounds,and the strategy of applying in the execution the programs of the audit. In the second phase the Audit Execution makes established procedures in the audit programs, and it completely develops significant finds related with the areas and components considered as critics, where they are determined the condition attribute, criteria, effect, cause that motivate each deviation or identified problem. Every find developed by the auditor are based on paper work where it is set enough and competent evidence that support the opinion and the report. Third phase corresponds to the Results Communication where it is emitted the final report with its respective conclusions and recommendation done to the main subjects responsible of the control and custody of resources and assents under their administration.