Auditoría integral al Gobierno Autónomo Descentralizado Parroquial Rural San Juan, provincia de Chimborazo, en el período 2014

Abstract

This study aimed to perform a comprehensive audit of the Autonomous Decentraliced Gobernment of the Rural Parish of San Juan – Riobamba – Chimborazo, in order to improve the administrative and financial processes of the institution. This requieres a comprehensive assessment of internal control, it was performed by applying the COSO I method, as established in the Standards of internal control for entities, public sector bodies and legal persons of private law that have public resources, which helped to determine the confidence level and the risk of internal control. For the development of the research, information provided directly by the entity was used, it was also posible to apply required audit techniques and indicators to evaluate the operational, administrative and financial management and regulatory compliance, obtaining sufficient and competent evidence, which determine the existence of deficiencies and weaknesses in the administration of the Autonomous Decentralized Government of the Rural parish of San Juan in the 2014 period, this evidence was detailed by the findings and promptly reported to the Vestry. The conclusions and recommendations established in the report of the COMPREHENSIVE AUDIT were issued for the purpose of implementing remedial actions to address towards the deficiencies and weaknesses found in the evaluation of the internal control and the execution of the COMPREHENSIVE AUDIT, all this in order to improve the operational, administrative, financial management and compliance of existing rules that allow for timely decisión making