Auditoría integral al Gobierno Autónomo Descentralizado Parroquial de Río Negro del cantón Baños, provincia de Tungurahua, período 2014

Abstract

The present research work takes as an object the achievement of an Integral Audit of government decentralized autonomous parochial of Rio Negro in the canton Baños province of Tungurahua, period 2014, allowed evaluating the internal control system of the entity, to quantify the level of efficiency and efficacy of the performance in each of the functions, to determine the grade of confidence of the administrative and financial information, the management of resources and check compliance with the regulations in force. In implementation were applied research methods and techniques such as interviews and surveys and direct observation, questionnaires of internal control by means of the COSO II; through which it was able to determine the findings such as: The absence code of ethics, lack a manual processes that allows to define each of the processes that must carry out to fulfill its objectives, most of the staff working in the parish board does not count with the required training to perform the activities, no account with technological equipment software and modern hardware that meets the needs and institutional requirements, the building where does the parish board is not appropriate. It is recommended to implement all the technical tools such as manual processes, code of ethics, and the implementation of periodic audits, to avoid in a timely manner that is generated deficiencies in the performance of daily activities observing the regulations in force.