Auditoría integral al Gobierno Autónomo Descentralizado Parroquial Rural Picaihua, cantón Ambato, provincia de Tungurahua, período 2015

Abstract

The objective of the integral audit to the autonomous government decentralized rural parish Picaihua from Ambato city, Tungurahua province, period 2015 is to determine the reasonableness of financial statements, the efficiency and effectiveness of the management administration, and the fulfillment of the current norm. The internal control COSO I was used in this study. The information was collected by means of techniques that allows to identify the critical points that the institution has. In the same time, an analysis of the financial statements, the efficiency and effectiveness of the management administration, and the fulfillment of the norms and regulations stipulated by the regulatory body were applied. As a conclusion, the integral audit allows to optimize time and resources because in the development of each audit, the internal control, financial audit, management and fulfillment audit were analyzed in all important aspects of the institution. It is recommended that all the officials commit themselves to do all the activities in efficiency way, develop and transmit a manual of functions, as well as, a risk map with the objective to improve all weaknesses and it can contribute to the institution development.