Auditoría financiera al Cuerpo de Bomberos del cantón Francisco de Orellana, provincia de Orellana, durante el periodo 01 de enero al 31 diciembre 2016

Abstract

The purpose of this research is to conduct a financial audit to Fire Department in Francisco de Orellana canton, Orellana province, during the period January 1 to December 31, 2016. For determining, the reasonableness of the state is financial, starting from the problem statement its cause, effect, formulation of problem, justification and objectives where the purpose of the study is explained. Consecutively, it proceeded to the delineation of a theoretical framework where the investigative antecedents were referred, theoretical and conceptual foundations plus the approach of the idea to be defended. Subsequently, the methodological framework is conceived where the tactics used are specified, methods where the certainty of the data processing is specified, here the population was defined and it shows the object of study and with which it is going to work. Finally, the same proposal was presented and structured in three phases from audit: the first phase corresponds to the planning where general and legal updated information on the activities related to the entity. It was collected plus the internal control evaluation through at Committee of Sponsoring Organizations of the Treadway Commission (COSO) III method, phase two corresponds to the execution where the documentation was evaluated in order to obtain evidence through horizontal and vertical analysis of the financial statements. In addition, to an exhaustive budget analysis and evaluation of the internal control of the main accounts, then proceeded to determine the findings, which allow an adequate and timely decision-making in the entity. It is recommended the delineation and implementation of a code of ethics in order to create a control, an organizational culture and motivate staff to take responsibility for each of the designated activities promoting improvement in interdisciplinary relationships.