Auditoría integral al Gobierno Autónomo Descentralizado Municipal del cantón Tena, provincia de Napo, período 2019

Abstract

The objective of this degree work was to conduct a comprehensive audit of the Municipal Decentralized Autonomous Government of Tena canton, Napo province, period 2019, in order to verify the degree of implementation of administrative management, the reasonableness of the financial statements and the degree of compliance with current legal regulations applicable to that institution. The research was developed using the qualitative approach through the collection of information regarding the current situation of the GADM of Tena, analyzing in a detailed and thorough way the activities, transactions and operations of financial administrative character and the legal and operational compliance that show a high risk within this Institution, while in the quantitative approach the collection of financial and management information was obtained through ledgers, budget documents, account statements, financial statements and plans of the institution in order to define and delimit the various problems. Among the main deficiencies are: lack of bank reconciliations, absence of auxiliary advances to public servants, inadequate structuring and formulation of the institutional mission and vision, unnecessary budget reforms. As a result, it was found that the organization has not been audited to date; it was also found that some of the institution's employees are not aware of the corporate philosophy. It was concluded that the GADM of Tena canton has an incomplete internal control system, while the financial statements have slight inconsistencies, which makes them unreasonable. Therefore, the recommendations issued in the audit report are considered important for the administration of the Autonomous Decentralized Municipal Government of Tena to ensure compliance with the planned objectives and goals.