Auditoría financiera al Gobierno Autónomo Descentralizado Municipal de Archidona, período 2022.

Abstract

The purpose of this research was to apply a financial audit of the Autonomous Decentralised Municipal Government of Archidona to follow up on the financial statements presented in the year 2022; in this way, a correct and efficient analysis was applied based on the objective which was the execution of a financial audit, through the evaluation of the solidity, solvency, and autonomy indexes about the use of the allocated public resources and the reasonableness of its financial statements. The audit was carried out in three phases: planning, executing, and communicating results. In addition, research techniques such as direct observation, interviews, and the application of a survey of the 21 civil servants who form part of the financial and planning area were used. For the evaluation of internal control, internal control questionnaires were used for each of the components of the COSO model. Among the internal control weaknesses, it was determined that the entity does not have a risk mitigation plan, and there is no formal monitoring system for the activities of the employees. Once the financial statements were analyzed, it was established that the result for the financial year showed a negative balance of US$ -829,796.24. After the evaluation, a report was prepared, including a qualified opinion detailing the findings related to the items examined.