Auditoría de cumplimiento a los proyectos de inversión del presupuesto del Gobierno Autónomo Descentralizado Parroquial Rural Emilio María Téran, cantón Píllaro, provincia de Tungurahua, periodo 2015

Abstract

A Compliance Audit was carried out in the year 2015 examining the investment projects of the Autonomous Decentralized Rural Government Maria Terán, Pîllaro Canton, Tungurahua Province. The aim of the audit was to measure compliance levels in order to verify the legal, regulatory, statutory and procedural norms that are applicable to this institution. In order to carry out the audit internal control questionnaires applicable to coso I methodology were carried out. The results of the questionnaires demonstrated the following: Failure to execute budget, noncompliance with investment projects, lack of technical feasibility in public investment projects, lack of economic and financial feasibility in public investment projects, lack of strategies for the execution of public investment projects and the absence of monitoring and evaluation strategies. Respective recommendations were made to the government, with the objective that these weaknesses be minimized supported by timely decision-making and thus that as a result the institution will be able to meet its objectives.