Auditoría integral al Gobierno Autónomo Descentralizado Municipal del cantón Guano, provincia Chimborazo, período 2014

Abstract

The present research aims to assess levels of efficiency and effectiveness, the reasonableness of the financial statements and compliance with legal regulations for proper decision making; based on the theoretical and conceptual basis of the comprehensive audit. quantitative method was applied; ie it based on data, facts and experiences of officials and qualitative GAD which is to interpret the action of human talent, for this purpose the types of research was used; exploratory, descriptive, correlational and explanatory. The comprehensive audit identified the following findings: designation of jobs at random by the existence of political commitments which must be done before a competition of merit and opposition; well, it was found that staff assessments are not carried out periodically so should be performed once a year to ensure compliance functions and objectives. On the financial side the absence of depreciation of fixed assets this being a subsequent event was evident, depreciation is not made for each well according to the date of acquisition, but by the total lack of physical findings of fixed assets and inadequate monitoring the progress of infrastructure, so that more control should be done to avoid these shortcomings.