Auditoría integral a la Unidad Educativa Cristiana Nazareno de la ciudad de Riobamba, provincia de Chimborazo, período 2014

Abstract

The Integral Audit to the Nazarene Christian Educational Unit of Riobamba City, Chimborazo province, 2014 aims to assess the management, determine the reasonableness of the financial statents and verify compliance with internal controls and legal regulations of educational unit. The comprehensive audit in accordance with International Standard on auditing applicable was developed; the financial audit; the audit of internal control system, the compliance audit and the management audit. The proposed of comprehensive audit approach is the application of audit procedures both substantive and compliance. It allowed the evaluation process and the administrative, financial and management information for verification of accuracy, completeness and reasonabless. The report included an audit of the financial information presented in the General Balance Sheet and Income Statement, as well as the largest accounting and other relevant information. The result, after executing the audit, evidenced in the working papers, it was a clean opinion with observations of control. It led to the conclusion on the fairness of the financial, accouting, administrative, management information and compliance analyzed. It is recommended that continued practice of a comprehensive audit will ensure the good use, management and process control. Also, the operational, administrative activities and it can serve as a basis for replicating the audit to specific components.