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

Abstract

In this research an integral audit is conducted to Government Decentralized Autonomous Municipal Canton Chambo, Chimborazo Province, 2014 period, using as basis the Generally Accepted Auditing Standards and International Standard on Auditing to determine the weaknesses in the financial sector, of internal control, management and compliance with the purpose of evaluating the management, the reasonableness of the financial statements and the degree of compliance with the laws governing the institution. Therefore as part of the Integral Audit A financial audit detected that remains not updated history of long-term assets this leads to the goods deteriorate before their useful life, causing budget item is allocated to be carried out by the purchase a good, an audit of internal control in which it was determined that there are some flaws in the components of internal environment was made: Setting goals and monitoring, a management audit was performed by determining that when recruiting staff not make it through the competition of merit and opposition but hire staff for political participation, and a compliance audit which allowed us to determine the degree of compliance with laws, rules and regulations governing the institution was developed. It is recommended to implement all the recommendations made in the audit report to improve performance in processes, analyzing each of the weaknesses found in the execution of the audit to avoid the causes of such breaches, have qualified personnel to possess a history date of each of the goods, and improve efficiency and effectiveness in the implementation of the budget especially corresponding to public works.