Auditoría financiera al Gobierno Autónomo Sescentralizado Parroquial Rural Limoncocha, cantón Shushufindi, provincia Sucumbíos, periodo 2018

Abstract

This investigation focused on the execution of a Financial Audit to the Decentralized Autonomous Government in Limoncocha Rural Parish, Shushufindi canton, Sucumbíos province, period 2018, to establish the reasonableness of the financial statements and proper management of the institution's resources. The different methods, techniques and investigation instruments for the execution of the financial audit were determined by applying the COSO III method, managing to obtain the level of risk and confidence by components, also, summary and analytical schedules of the accounts presented in the financial statements were prepared of the entity, in this way a complete review of the reasonableness of the figures presented in the accounting reports was carried out. The result of the execution of the audit is contained in the report and its opinion with exceptions, since a total of 10 findings of internal administrative control and 8 findings of a financial nature could be identified, exposed with their respective pieces of evidence. However, it is recommended to the Decentralized Autonomous Government in Limoncocha Rural Parish, Shushufindi canton, Sucumbíos province, strengthen internal control by preparing manuals of functions and processes so that staff can work efficiently and promptly, in addition to formally raising the policies and practices, since in this way it can be taken as a reference for the development of their daily activities and thus improve the level of customer or community service