Auditoría financiera aplicada al Gobierno Autónomo Descentralizado Parroquial Rural de Tarqui, del cantón y provincia de Pastaza, período 2012.

Abstract

This research is conducting a financial audit Gobierno Autónomo Descentralizado Parroquial Rural de Tarqui, Pastaza Cantón and Province, 2012. In order to determine the reasonableness of the balances presented in the General Balance and the Income Statement of the entity The examination included the evaluation of the internal control structure and reviewing through selective tests of the operations, records and supporting documentation. They support the economic events during the fiscal year audited, observing technical criteria contained in the Internal Control Standards to the institutions and public sector agencies. Also, Generally Accepted Auditing Standards (GAAS's) and Generally Accepted Accounting. Principles, The examination of the Financial Statements Gobierno Autónomo Parroquial Rural de Tarqui, announced several significant weaknesses internal control system, which allowed us to draw conclusions and make recommendations to Management, with the respective opinion its financial statements. The lack of update the administrative structure did not allow optimally evaluates internal processes and policies, generating weaknesses presented in detail in the audit report. It submitted to the highest authority of the company. It is suggested that managers to apply the recommendations made in the final audit report, since they have been made on the basic of the findings. To establish a reliable and timely information for proper decision making.