Auditoría integral al Gobierno Autónomo Descentralizado Parroquial Rural García Moreno, cantón Francisco de Orellana, provincia de Orellana, periodo 2014

Abstract

This study aims an Integral audit to the Autonomous Government Decentralized from Garcia Moreno Parish, period 2014, in order to evaluate the efficiency, solidity of internal control system, their budget performance, and verify compliance with the laws, regulations and statuary requirements which regulate the activities from AGDS. In the integral audit all methodological phases, plus internal control questionnaires and implementations of COSO I and COSO II were applied; which allowed enough evidence for the issuance to the audit report, and this allowed to know the different findings of the entity. It did not specify in all a suitable internal control structure related to activities which minimize the risks that it is exposed. The indicators applied evaluate the performance of management and reflect results which are not focused on a long-term goal. With regard to compliance with the laws and general regulations, so they are applied reasonably. It is recommended to analyze internal audits in order to evaluate their activities permanently, so this must be based on the established development and land-use plans, carefully review the findings of internal control, financial operations, management, compliance and also report of Integral audit.