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

Abstract

The proposal of research work was to make an “Integral Audit to the Gobierno Autonomo Descentralizado Municipal of Canton Colta, Chimborazo Province, Period 2014” in order to improve its management and financial processes. An integral evaluation of the inner control was carried out by means of the method COSO I established in the Inner Control Laws for public sector entities and organisms, as well as legal persons of private law that have public resources to determine the level trustworthy and internal control risk. To develop this investigation the informathion was given directhy by the entity applying necesary audit techniques by using indicators to evaluate operative, management and finance management and the accomplishment of laws, obtaining sufficient competent evidencie which determined the existence of efficiencies and weaknesses in the administration of the Gobierno Autonomo Descentralizado Municipal of Canton Colta, Chimborazo Province, Period 2014, detailed through findings and reported opportunely to the government. The established conclusion and recommendations in the integral audit inform were emitted in order to implement corrective actions to the deficiencies and weakness found at the inner control evaluation and execution of the integral audit to improve the operative, administrative and finance management and the the accomplishment of existing regulations to take decisions.