Auditoría operacional a la unidad de contabilidad de la dirección financiera del Gobierno Autónomo Descentralizado del cantón Cumandá, provincia de Chimborazo, período 2012

Abstract

The main purpose of this research is to conduct an operational audit to the accouthing Unit of Financial Managment of the Autonomous Decentralized Government from Cumandá Canton belonging to Chimborazo province during 2012, whose main objective was to put forward recommendations to enhance its processes as well as its management and financial operations to enable compliance with the institutional mission. This study was developed by applying a descriptive research methodology, in which was conducted a complete and detailed analysis of the activities and processes carried out by the accounting unit of financial management of the Autonomous Government decentralized from Cumandá canton, Chimborazo province, the audit procedure was base don Audit standars generally accepted as well as the internal control regulations issued by the comptroller general of the state since it is a public institution. In order to lead the internal control evaluation; some techniques as interviews, surveys, physical verification addressed to the members who work in the Unit evaluated; were used. This study took place with the |problem found out in the unit evaluated, followed by the construction of the theoretical framework based on the concepts of operational audit, in adittion to this, the completion of the methodological framework in which the hypothesis to be proved, is posed; and finally, the propositional framework that is the embodiment thereof audit, from which the respective recommendations have been arisen to ensure that the authorities and members of the Decentralized Autonomous Government of Canton Cumandá take corrective measures for a better performance and development of the administrative and financial activities.