Auditoría integral al Gobierno Autónomo Descentralizado Parroquial Rural de San Gerardo, cantón Guano, período: enero-diciembre del 2014

Abstract

The Autonomous Decentralized Government of San Gerardo Rural Parish is an entity belonging to the public sector. The aim of this research is to assess the administrative, financial, management operations and law enforcement. This was done by assessing the internal control based on COSO 1, which allowed us to determine the level of compliance and the risk of entity. Financial auditing, management and compliance were implemented. Those were determined the flaw in which an entity incurs in different areas of the Autonomous Decentralized Government of San Gerardo Rural Parish during the period January – December 2014. Subsequently a comprehensive audit report was issued. It shows the weaknesses that owns the company with their respective conclusions and recommendations for successful decisions. A good decision making con guarantees the fulfillment of the institution strengthening.