Auditoría integral a la Federación Nacional de Ciegos del Ecuador, matriz Quito, provincia Pichincha, período 2014

Abstract

This Integral Audit, the National Federation of the Blind of Ecuador, Quito Matrix, Pichincha Province, Period 2014, was made to overcome the deficiencies found in the development of internal processes and make a proposal to overcome the difficulties encountered. The method used was qualitative and qualitative, because it allows analyses the problem and collect the behavior of the variables under study, doing studies, data interpretation and issuing criteria to present the results of the audit. Quantitatively, however, some data measured in monetary values are tabulated percentages have tabulated and interpreted. The proposed of Integral Audit tries to overcome the administrative, accounting and internal control problems to study and issue a report or opinion, in order to achieve positive results and improvements in the management of the entity. It has raised some phases as permanent and current file, with Integral Audit Plan, Execution, internal control findings and financial indicators, presenting the results achieved Management. It is concluded that the National Federation of the Blind of Ecuador, has not undergone a Integral Audit, causing that does not have an indispensable management tool for evaluating the management of the organization and decision-making. With the results of the comprehensive audit performed and the conclusions and recommendations were issued, it is intended that management implement corrective to the weaknesses identified actions in order to achieve the strengthening of the Federation and get a grip on the operations performed, to thereby achieve optimization in the use of the resources you have.