Auditoría Integral al Cuerpo de Bomberos de la Ciudad de Riobamba, período 2012

Abstract

The development of comprehensive auditing was performed through standards, techniques and procedures based on internal audit, financial management, control and compliance, in order to obtain enough, timely and fair information. This study is divided into four chapters; the first one regards the approach formulation and definition of the problem, including the general objective, specific objectives and justification of the study. Subsequently, the theoretical basis on which this research is based, through conceptualizing comprehensive audit issues including its various components are included. Then modality, research methods and types, including auditing techniques that were used for the implementation of this Comprehensive Audit are detailed. Here is the audit itself, it consists of two files; the permanent file that contains all the basic information and general knowledge; and then the current file, which shows the programs for the implementation of the audit, including the working papers containing all the information gathered during the research. Finally, the study concludes with the preparation of the opinion and the report which will be delivered to the authorities of the institution with the respective conclusions and recommendations for further decision making.