Auditoría integral al Gobierno Autónomo Descentralizado Parroquial Rural de Valparaíso, perteneciente al cantón Guano, provincia de Chimborazo, período 2015

Abstract

This research work aims to assess efficacy and efficiency levels, reasonability of financial statements and fulfilment of regulations of decentralized autonomous government of Valparaíso, during the period 2015 for a correct making-decision based on theoretical and conceptual foundations of Integral Audit. It was carried out through the assessment of Internal Control by the means of the application of questionnaires based on COSO 1, which allowed knowing fulfilment and risk levels. Therefore, management, financial, and fulfilment audit were executed, so, different findings were determined in different areas. After that, inform of integral audit was given which included the different weaknesses of the Hall including conclusions and recommendations; this document could be used as a basis for institutional authorities for a better making-decision and guarantee the reinforcement of decentralized autonomous government of Valparaíso.