Auditoría integral al Gobierno Autónomo Descentralizado Parroquial Rural de Quimiag, cantón Riobamba, provincia de Chimborazo, período 2014

Abstract

The objective of the present research work is an integral audit of government decentralized autonomous rural parish of Quimiag, Cantón Riobamba, province of Chimborazo, with the purpose of improving administrative, financial and compliance process with the current regulation of Entity. For its development was theoretical aspects related to the comprehensive audit; the proposal was carried out the evaluation of control system internal through the application of the method COCO III, audit of management, financial audit and compliance audit procedures were used in order to obtain sufficient and competent evidence, that determined the existence of different findings as: failure to complete with the rules on personnel selection processes, Absent of a training plan, the lack of budget certification in procurement of goods or services breach of recommendations of special tests, the lack of a registration and codification of goods of GAD, among others. It is recommended the implementation of integral audit, in order that the institution improve its administrative, financial management, and compliance with regulation through the implementation of the recommendations made by the audit team as: improve control system through assessment, continuous and post-roll, establish evaluation parameters that allow continuous monitoring of works and project, : improve system control through previous, continuous and later assessment, establish evaluation parameters that allow continuous monitoring of works and project, define mechanisms that allow update records and coding of the goods of the institution and comply with the legal provisions in each of the processes performed by GAD.