Auditoría integral al Gobierno Autónomo Descentralizado parroquial rural San Luis, cantón Riobamba, provincia Chimborazo, período 2021

Abstract

The objective of this study was to carry out a Comprehensive Audit of the Rural Decentralized Autonomous Government of San Luis, Riobamba canton, Chimborazo province, period 2021, in order to evaluate: internal control, financial and administrative management, and compliance with the applicable regulations to the entity. The development of the audit begins with the evaluation of Internal Control through the application of questionnaires according to the COSO I model, for the execution of the audit the provisions of the Financial and Management Audit Manuals issued by the General Comptroller of the State were considered, which they allowed sufficient, competent and pertinent evidences to be obtained; that allowed to identify a series of weaknesses that affect the institution. In the financial area, the main weaknesses are: Self-management income deposits are not deposited in opportunitely manner, and the lack of physical verification of long-term assets. In the field of management, the main problems are: the mission does not communicate the ethics with which officials must act, and inefficiency in spending. Regarding compliance with regulations, the greatest weaknesses occur in the LOSEP. Subsequently, the Comprehensive Audit report was issued, indicating the findings with their respective conclusions and recommendations. It is concluded that the findings identified through the application of the internal control questionnaires, analytical and substantive tests, management indicators and compliance checklist, will serve as a tool to correct the weaknesses found. For this reason, the highest authority of the GADPR San Luis was recommended to comply with the recommendations contained in the Comprehensive Audit report and in the Improvement Action Plan