Auditoría integral a la Empresa Pública Municipal de Agua Potable y Alcantarillado del cantón Chimbo, provincia Bolívar, período 2017

Abstract

The present degree work is based on the development of a comprehensive audit of the Municipal Public Company of Drinking Water and Sewerage of Canton Chimbo, Province of Bolívar, period 2017, with the purpose of determining the reasonableness of the financial information, the levels of efficiency, effectiveness and economy of processes, the reliability of internal control and compliance with legal regulations. The research work consolidates the evaluation of internal control, management, financial and compliance audits through the application of methods and tools essential for its examination and evaluation, among which we can mention the questionnaires based on the Integrated Internal Control Model-Internal Control Model COSO I, interviews with employees and workers, indicators of management, financial indexes among others. At the end of the company's comprehensive audit, the following findings were established that directly interfere with the main purpose of the entity: inefficient strategic planning that does not allow to evaluate the progress of the company in a given time, lack of management’s management since the financial, material and human resources that the company owns are not properly distributed, the staff is not trained in issues related to his position, breach of Internal Control Regulations that govern the company. Given the findings and critical knots encountered, the Final Audit Report presented the conclusions and recommendations that Company Directors should take to eradicate frequent problems that may worsen over time.