Auditoría integral al Gobierno Autónomo Descentralizado Parroquial Rural de San Isidro de Patulú, cantón Guano, período enero - diciembre de 2014

Abstract

This present research was carried out to make a Comprehensive Audit at Autonomous Government Decentralized Rural Parish, in San Isidro from Patulú, Guano canton, Chimborazo province , in order to determine the reasonableness of efficiency and effectiveness of their processes financial statements; and compliance with current regulations. This was done through comprehensive evaluation of internal control with the application of special questionnaires based on COSO I (Committee of Sponsoring Organizations of the Treadway Commission), which allowed to determine the risk level of confidence and internal control system between January-December 2014. They were issued the comprehensive audit report containing among others the following weaknesses: financial auditing, management and compliance with them flaws affecting different areas of the institution were determined in the period ran : assets of the institution without coding, absence a training plan for staff, not a contest of merit and opposition is made to hold public office, in order to overcome the weaknesses were issued including the following recommendations: take of immediately codification of goods, develop a training plan for staff and make the merit and opposition when there is a job available. Finally, these recommendations entity will safeguard their assets and meet corporate goals.