Auditoría integral al Gobierno Autónomo Descentralizado Parroquial Rural “Juan de Velasco”, cantón Colta, provincia de Chimborazo, período 2015

Abstract

The decentralized autonomous town governments are legal organizations under public law, with political, administrative and financial autonomy oriented to the community service, they are financed by the Central Government whose powers are mainly based on supervising and demand the works made by the public organizations and the nongovernmental entities, and they are within their territorial jurisdiction. The aim of this study is to carry out an integral audit of the decentralized autonomous government if the rural town “Juan de Velasco”, Colta Canton, of the Chimborazo Province, Period 2015 in order to assess the administrative, financial management and compliance with laws, regulations and rules in terms of efficiency, effectiveness and economy of resources. The COSO Method III was applied, to evaluate the internal control system of the GAD and determines the level of risk and institutional trust; the administrative management was assessed in order to measure the use of resources in terms of economy, efficiency to measure in meeting the goals and targets; in the financial audit was verified the veracity of account balances (banks, expenses, income, wages and salaries and investments), compliance with laws, rules and regulations. The audit report contains the findings and recommendations; they were issued by the audit to be applied compulsorily as a corrective measure to ensure efficient management of the organizations.