Examen especial a los bienes de larga duración del Gobierno Autónomo Descentralizado Parroquial Rural De Cotundo, del cantón Archidona, provincia de Napo, durante el periodo 2016

Abstract

A special examination of the long-term assets of Decentralized Autonomous Government of Cotundo rural Parish in Archidona Canton, Napo Province during 2016 was done to assess the efficiency, effectiveness, economy and the ethics when using the institution assets. The appropriate audit methodology, the inductive, deductive, analytical and synthetic methods and the techniques of research, such as interview, survey and observation were used to get a reasonable certainty about its assets control and guard during research, to determine the level of compliance of the current legal regulations, and to verify the level of reliability and risk found in each one of the audited areas. In order to correct the problems described in the special examination report, it was suggested to review the annual operation planning and annual hiring planning to assess efficiently, effectively, economically and ethically of the good use of the assets.