Auditoría de cumplimiento a los proyectos de inversión realizados por el Gobierno Autónomo Descentralizado de la parroquia Cotaló, cantón San Pedro de Pelileo, provincia de Tungurahua periodo 2015

Abstract

A compliance audit of the Autonomous Decentralized Parochial Government of Cotalo, San Pedro de Pelileo Canton, Tungurahua Province, for the 2015 period, with the purpose of establishing an economy of resources, as well as the efficiency and effectiveness in the compliance of institutional goals. It was developed through Technical Standards of Governmental Audits emitted by the State General Comptroller where the COSO I method was applied. By evaluating its five components, the level of risk and internal control confidence was determined. Management indicators were established to measure the impact of projects. The compliance of laws and regulations were evaluated with the intent of emitting the Audit report through conclusions and recommendations found in the development of the investigation in order for the current objectives and regulations to be met. It is recommended to perform periodical audits, whether external or internal, with the purpose of maintaining a permanent revision and assessment of the administrative and economic processes in order to allay possible risks that could arise in the entity. To contract a Technician execute the elaboration of projects that includes the totality of the requisites with the purpose of accomplishing with what the standard states and to avoid hindrances in forthcoming evaluations.