Auditoría integral del Gobierno Autónomo Descentralizado parroquial rural de Benítez Pachanlica, cantón Pelileo, provincia de Tungurahua, período 2021

Abstract

The objective of this degree work was to conduct a comprehensive audit of the Decentralized Autonomous Rural Parochial Government of Benitez Pachanlica, Canton Pelileo, Province of Tungurahua, period 2021, in order to evaluate the administrative, financial and management operations and compliance with laws, rules and regulations in terms of efficiency, effectiveness and economy. The development of this audit was carried out through the evaluation of Internal Control by applying the COSO I Method and Internal Control Standards of the Comptroller General of the State, with which the level of compliance and risk of the entity was established. A series of shortcomings were identified, such as the lack of adequate coding of the entity's assets, the lack of a risk mitigation plan and the absence of staff performance evaluations. The internal control system presented a moderate level of confidence, the financial statements were recorded and accounted for in accordance with the Governmental Accounting Standard. It was observed that regarding compliance with regulations, it was detected that the entity has a high level of compliance due to the fact that the entity is aware of the laws, rules and regulations to which it must be governed, so it was recommended to continue with the compliance of the provisions established in the regulatory bodies