Auditoría integral al Gobierno Autónomo Descentralizado parroquial rural Seis de Julio Cuellaje, del cantón Cotacachi, provincia de Imbabura, período 2019

Abstract

The objective of this research work was to carry out a comprehensive audit to Gobierno Autónomo Descentralizado Parroquial Rural Seis de Julio Cuellaje in Cotacachi Canton of Imbabura Province, during the period 2019 to evaluate administrative and financial operations and the compliance of law enforcement. It was done by evaluating Internal Control through the application of COSO I method, which is established in the Internal Control Standards for the public sector. This, allowed to detect the level of compliance and risk in the different processes. Likewise, indicators were used to measure the efficiency, effectiveness and economy of administrative management. On the other hand, the figures presented in the financial statements of the audited period were analyzed in order to determine the reasonableness of balances. Finally, law enforcement and applicable regulations to the entity were verified. Subsequently, a Comprehensive Audit report was issued, detailing the weaknesses with the respective conclusions and useful recommendations for the application of corrective measures to these deficiencies that were found in the investigation. It is concluded that some of the processes that are carried out within the entity are not executed correctly in accordance with the rules that regulate it. It is recommended to carry out more audits to the institution to improve processes and comply with all current regulations, and thus avoid penalties that affect the economic development of the parish.