Auditoria Financiera al Proyecto No 273 entre la Corporación de Desarrollo Organizacional Campesinas de Licto y el Instituto de la Niñez y la Familia Chimborazo para el período comprendido entre octubre del 2009 a septiembre del 2010

Abstract

The present investigation work proposes a Financing Auditor ship to the Project N° 273 between the Organization Development Corporation Campesinas de Licto and The Childhood and Family Institute – Chimborazo for the October 2009– September 2010 period. The execution of the Financing Auditorship permits to test the reason and the reliability degree of the Financing Statements. It starts with the development of a diagnosis through the FODA analysis which allows us to know about the society service acceptance level, the project risks in the environment in which it is developed, flowgram application, internal control questionnaires, financing analysis paperwork of the accounts making up the Financing Situation Statement and the Statement of Results, to determine findings and expose conclusions and recommendations. The Financing Auditorship was developed through the information provided by the Organization, interviews to the personnel, bibliography and virtual material. The result of the Auditorship is the issuance of the statement permitting the stáff of the Organization Development Corporation Campesinas de Licto (CODOCAL) to have a reasonable certainty on the economic operations carried out and the extent of accomplishment of the actual legal dispositions; likewise, such an information is important for the Childhood and Family Institute – Chimborazo INFA as it permits to know about the transparence and verify the contract execution process to establish its accomplishment parameters as public funding is handled for the BUEN VIVIR (GOOD LIVING) achievement. The Organization staff must carry out the corresponding corrections and recommendations within each component to mitigate risks and diminish weaknesses founs and exposed with opportunity to the corresponding authorities.