Auditoría financiera al Gobierno Autónomo Descentralizado Parroquial Rural de Quisapincha, cantón Ambato, durante el ejercicio fiscal 2015

Abstract

The Financial audit to the Decentralized Autonomous Government of the Rural Parish of Quisapincha, Ambato canton, during the fiscal year 2015, whose aim is to determine the reasoning of the financial statements, verify the compliance of the regulation and the appropriate use of resources, for instance, internal control questionnaires were developed, stating the weaknesses and malfunctions and having so the findings as follows: There is a lack of periodical bank reconciliations to provide updated information for decision making, lack of assessment to the budgetary implementation which generates revenues to be recovered, thus risking the achievement of its goal, a physical registration of the long-lived assets is neither performed so there is no awareness of their real existence and depreciation, there are not individual auxiliary records of the accounts which allow to have a higher control of the general balance, this is a delay in the delivery of government payment transfers and no moves for its cashing is done, some operations do not have the supporting documentation to guarantee its legality, additionally they are not properly archived. Hence, it is recommended to perform bank reconciliations, to manage the delivery of allowances, to perform a physical registration of long-lived assets, to keep auxiliary record of the accounts and support the financial transactions with well sustained documents.