Auditoría Integral como herramienta para evaluar la gestión institucional del Ministerio de Transporte y Obras Públicas de Chimborazo, período 2011

Abstract

In this research proposes the implementation of a comprehensive audit of the MinisteriodelTransporte y ObrasPúblicas de Chimborazo, period 2011, with the aim of having a tool that serves to assess the institutional management of the Entity. The work will focus on conducting specific tests or components of Financial Audits, Board, Internal Control and Compliance and laws governing the Ministry. The first chapter covers everything concerning General information MTOPCH either Historical Review, institutional objectives, mission, vision, technological, Ente key processes, and Legal and Organizational Structural basis. The second chapter develops the whole theoretical framework in other words all the concepts, definitions, methods, techniques, objectives, principles and comprehensive audit process. The third chapter will be a situational analysis to the Ministry through a SWOT matrix which identify the internal and external factors that may affect the achievement of the objectives and the impact of each of these factors through a Matrix Internal Influences and External. The fourth chapter is the development and implementation of Integral Audit in turn shall be made as determined by the material components, critical factors and internal control weaknesses. First point will run the internal control audit and prepare the second point and third point Financial AuditManagement Audit will develop and as the last item will be issued a comprehensive report that will contain our opinion of management, reasonableness, good use of public resources and compliance with laws. The conclusions and recommendations are issued for the purpose of implementing corrective actions identified weaknesses in internal control and identified critical areas along the development of the examination, to efficiently and effectively improve the performance of management.