Auditoría financiera a la Junta Administradora de Agua Potable Regional Oriental en la parroquia Mulaló, cantón Latacunga, provincia de Cotopaxi, en el periodo comprendido entre el 1 de enero y el 31 de diciembre de 2013

Abstract

The present investigation work deals with a Financing Auditing carried out to the Administrative Junta of the Regional Potable Water to improve the control and decision making, period 2013. For the present investigation development the Descriptive and Explanatory Investigation as well as the direct observation were used; he auditing phases, programs, auditing norms and questionnaires for the Internal Control were considered to test the accuracy and truthfulness of the financing information handed in by the enterprise directives; there the efficiency and efficacy of the methods established by the directorship were verified. For the analysis of the accounts of the financing statements summary and analytical certificates were considered to determine the findings and evidence to emit a statement. The following failures at the enterprise were determined: the depreciation quota to the fixed asset of the enterprise is not calculated; the physical obtainment of it is not carried out, causing in the end a loss; a physical obtainment of inventories is not carried out which makes it difficult their real existence; it lacks an accounting and financing manual; the corresponding provision for the users of not paid accounts is not established. The financing information understand them clearly. It is not useful to have a financing statement without documents or the minimum information necessary to understand their content. The directives and the staff are recommended to implement an internal control system which would improve the handling accounts of Assets. Liabilities and Patrimony.