Auditoría integral al Gobierno Autónomo Descentralizado Parroquial Rural San Pablo de Ushpayacu, del cantón Archidona, provincia de Napo, para el periodo 2014

Abstract

The present research work aims to apply a “Comprehensive Audit to the Decentralized Autonomous Government of the Rural Parish San Pablo de Ushpayacu, of Archidona canton, Napo province, for 2014 period” in order to assess the reasoning of the financial information, efficiency, efficacy in the accomplishment of objectives and legal regulations. The development of the audit was performed based on the SWOT, questionnaires for internal control were developed by means of applying the COSO I method determining the level of reliability to provide to the institution, the ratings to the budget management were applied, making sure that it does not get reduced on its whole, it is determined the lack of training to the personnel. It is recommended to fulfill permanent assessment to the budget, to develop a training plan according to its needs as well as assess the performance of each member of the board who works at the DAG.