Auditoría financiera al Gobierno Autónomo Descentralizado Municipal del cantón Colta, provincia de Chimborazo, período 2018

Abstract

The present investigation constitutes the realization of a Financial Audit to the Municipal Decentralized Autonomous Government of the Colta Canton, Chimborazo Province, 2018 period, to determine the reasonableness of the financial statements for effective decision making. For the development of the Financial Audit, the audit phases were applied, such as Planning, Execution, and results in communication. In addition, direct observations, surveys, and interviews with public entities of the Financial Unit were carried out, which allowed detecting anomalies such as non-compliance with government accounting regulations and lack of internal control in financial operations due to bank reconciliations are not carried out periodically, fixed assets are not properly coded and there is no proper classification and registration of accounts. The financial statements in the period subject to audit were presented reasonably except for the items examined detailed in the execution phase. At the end of the review, a report is issued that contains the opinion that includes the opinion with ratings in which the respective results of the elements examined are specified. It is suggested to apply the recommendations established in the final audit report that allows improving the management of the institution in terms of the accounting and financial processes included in it.