Auditoría integral al Gobierno Autónomo Descentralizado Parroquial Rural de San Andrés, cantón Guano, provincia de Chimborazo, período 2014

Abstract

The objective of this research is to develop an Integral Audit to the Autonomous Decentralized Govemment of Rural Parish San Andres, Canton Guano, Chimborazo Province, period 2014, as a public institution at the service of society, which is financed by the Central Government, and at the same time, it is subject to the control and surveil Jance of the General State Comptrollership, consequeritly an holistic assessment has been wade, covering the administrative, Financial and operational area in order to identify deficiericies and contribute to the improvement of the institutionaJ performance. Supportin¡; the work of the audit team with the respective workirig papers and the subsequent issuance of the Integral audit report, the iristitutional management does not show effectiveness in the management of resources by not meeting all objectives stated, recommending establish management indicators that make possible to assess the performance of each server, unit and the ›nstitution in general, appl ying proper periodic controls to the development of different activities for achieving institutional goals. DeveJop as soon as possible a Manual of functions, an Ethical Code, and monitoring the differerit processes regularly; identify the potential risks that may affect the institution. Additionally create a risk mitigation plan and implementing the recommendations on Internal Control, in order to overcome the detected weaknesses and improve the system of internal control within the institution.