Auditoría integral al proyecto “Creciendo con Nuestros Wawas” del Gobierno Autónomo Descentralizado de la provincia de Chimborazo de la ciudad de Riobamba, período 2013

Abstract

The present thesis contains an Integral Audit to the Project "Creciendo con Nuestros Wawas" of the Decentralized autonomus goverment of the Province of Chimborazo in Riobamba, period2013. Where the gradeof efficiency, efficacy, economy, ecology, equity and ethies were evaluated with which the existing resources and the staff performance are managed, achieving in This way the fulfillment of the objetives and goals. The structure of the Control established by the program using the method COSO II was evaluated in the extension in which it is considered necessary to determine the nature, opportunity and extension of the procedures of audit needed to express an opinion about the those statements. To achieve the purpose it was necessary to deepen the theory that related to the object of study, reference is made to: International Accouting Standards promulgated by IFAC and the requirements of the respective agreement with the World Bank, conceptualization of Integral Audit, Evaluation of the Internalñ control System, audit working papers, developmental findings and report writing, also communication of results, audit methods such as questionnaires, interviews, Observation: the Internal Control Systems base don the COSO II method, which allowed to develop a better job. Finally an audit report was generated that contains weaknesses found during the execution of the audit period January 2013-December 2013, with is respective conclusions and recommendations, each of the these direct to contribute to the development of big projects that help to the chronic reduction of mal nutrition in children from 0 to 5 years of the Province of Chimborazo with the use of the resources, strengthening of the weaknesses, better labor performance, fulfillment of politics and procedures that improve the management.