Auditoría financiera al Gobierno Autónomo Descentralizado Municipal de Huamboya, provincia Morona Santiago, período 2016

Abstract

This research focuses on a financial audit to the Autonomous Decentralized Municipal Government of Huamboya, Morona Santiago province during 2016. The main purpose of this research is to verify the reasonableness of the financial information. The population taken into account for this study included the total number of employees laboring at the Financial Administrative Direction of the Municipal GAD (Autonomous Decentralized Government) of Huamboya. During this study, surveys were applied to the administrative staff as well as an interview to the mayor of the GAD. Also, it was conducted the Internal control evaluation using the COSO I method, which made possible to find that this entity lacks of mechanisms of risk assessment, and it lacks of a separation of duties, and an adequate use of the passwords and users in the data system. Another finding reported the absence of updated information regarding to the provisions of the Organic Law on Transparency and Access to Public information in the website of the Municipal GAD. The result of the audit is noticed in the issuance of the corresponding report, which presents a reasonable judgement. It is recommended to apply annual financial audits based on the Internal Audit unit to determine the reasonableness of the information contained in the financial statements on time, and establish fundamental aspects such as the evaluation of the operation of the Internal control system.