Auditoría integral al Cementerio Municipal del Gobierno Autónomo Descentralizado Municipal del cantón Riobamba, período 2013

Abstract

In this research it was conducted a comprehensive audit to the Municipal Cemetery of the Municipal Decentralized Autonomous Government from Riobamba Canton during 2013, this study made possible to evaluate the internal control system of the institution, to determine the degree of confidence of the administrative and financial information, to measure the efficiency and effectiveness level of performance in each of the functions and verify its compliance with current regulations and the proper use of resources. During this study; methods and research techniques were applied; such as interviews and surveys as well as auditing techniques like comparison, observation, inspection, confirmation, verification, by which it was possible to determine new findings and support sufficient and competent evidence that allowed to validate the failures found. The most important findings are: The lack of a manual of functions and a code of ethics, as well as the lack of procedures for personnel recruitment, non-compliance of the regulations, also, it was determined a shortfall in the incomes, and the documents issued are not authorised. It was issued the General audit report; where, all the weaknesses are detailed, it was possible to establish the respective conclusions and recommendations in order to overcome the shortcomings and failures detected by implementing effective corrective actions leading to improve the performance and allowing to work efficiently and economically in seeking the welfare of the community and the municipal cemetery.