Auditoría financiera al Gobierno Autónomo Descentralizado Municipal del cantón Arajuno, provincia de Pastaza, período: 01 de enero al 31 de diciembre del 2013

Abstract

This research aims to conduct a financial audit to the Decentralized Municipal Government of Arajuno Canton, period: January 1to December 31, to determine the reasonableness of the financial statements and contribute to the improvement of the institutional internal control. Techniques used include: interviews and direct observation. For the development of the Financial Audit internal control questionnaires, working papers, the correct application of the auditing standards generally accepted were carried, which allowed to give a review based on the reality of the economic facts reflected in the financial statements as well as evaluate and assess compliance with the objectives, goals and give an opinion. It was found the following findings: Lack of planning control activities, surprise cash counts in the collecting windows, fixed assets without a compromise document partial or by custodian, the fixed assets are not shown in the physical verification, the report or by fixed assets is nit updated, the report incoming and expenses movement of stocks is not sent regularly, lack of physical verification in the 2013 period, deviations in budget execution. It is recommended that through the human talent department assign functions to financial accounting personnel and increase the staff if necessary so that the functions are performed timely avoiding excessive workload and ensuring efficient implementation of control processes.