Auditoría operacional a la dirección financiera de la Empresa Pública Empresa Municipal de Agua Potable y Alcantarillado “EP-EMAPAR” de la ciudad de Riobamba, período 2012

Abstract

The implementation of Operational Auditing to the Financial Management of Municipal Water and Sewer Public Enterprise EP-EMAPAR of Riobamba, period 2012, allowed evaluating the efficiency, effectiveness and economy of operations, compliance with objectives and goals established. With the purpose to obtain sufficient and reliable information to determinate the real situation of the processes and activities of the department. The operational audit was developed in four phases were: Phase I preliminary study; Phase II evaluation of internal control; Phase III analysis of critical areas; Phase IV and communication of results, according to COSO II components and based on the Internal Control Standards issued by the Comptroller General. Types of research used were descriptive methods, exploratory, and documentary as sustenance of the problem and the audit itself, besides the technical performance audit were used, such as interviews, surveys, programs, internal control questionnaires and management indicators that allowed to make evident the findings detected within the audited period. Through the operational auditing was made a diagnosis of the financial operations department; internal control questionnaires were applied, indicators to measure efficiency, effectiveness and economy of operations and processes rose by flowcharts. It is suggested to adopt the detailed recommendations in the final report of operational audit according to the deficiencies to facilitate decision making for the management level and improve processes in the finance department.