Auditoría financiera a la Dirección de Desarrollo Social del Gobierno Autónomo Descentralizado Municipal de Tena, provincia de Napo, correspondiente al periodo enero a diciembre 2014

Abstract

This research aims: conduct a financial audit of the Directorate of Social Development of the Autonomous Municipal Government of Tena, Province of Nap, Corresponding for the Junuary to December 2014 Period. It was oriented to determine the reasonableness of the financial statements of the Address in four phases: Preliminary knowledge, Execution and Communication of results. The use of techniques and instruments by determining as audit findings in the availability component was necessary. As it recommended: Strengthen and implement the rules of internal control in cash management, identify fixed assets owned by the Directorate of Social Development, Regular assessments of the execution of the approved budget and establish policies collection of receivables at the end of each year.