Auditoría integral al Gobierno Autónomo Descentralizado Parroquial Rural de Licán, cantón Riobamba, provincia de Chimborazo, período 2015

Abstract

The present research work is a Comprehensive Audit to "Gobierno Autónomo Descentralizado Parroquial Rural de Licán", located in the Riobamba City, Chimborazo Province in the year 2015. It used different methods and techniques for information gathering such as: internal control questionnaires, matrices, surveys, interviews, analytical and narrative statements that support the evidence found in the internal control audit, financial audit, management audit, and compliance audit of the evaluation of the internal control system based on the Coso Model I, the reasonableness of the financial statements, management evaluation, verification of compliance according to the current legal regulations. Finally, it establishes different recommendations such as: the elaboration and dissemination of an ethics code, implementation of a periodic training plan according to the institution's needs, updating of communication channels, execution of property protection and procedures for selection and staff recruitment, based on the technical and legal standard that contribute to the improvement in decisions making.