Auditoría integral al Gobierno Autónomo Descentralizado Parroquial Rural de Tixán, cantón Alausí, provincia de Chimborazo, período 2015

Abstract

The objective of the present research work was to carry out an Integral Audit to Decentralized and Autonomous Government of Tixan parish, Alausi canton, Chimborazo province, period 2015, with the objective to improve the administrative and financial procedures as well as the compliance of existing rules in the institution. In order to carry out this investigation, an integral evaluation of internal control was applied through the method COSO I bolstering the Rules of Internal Control for the entities and organisms of the public sector and of the legal entities of private law that have at their disposal public resources, through which it was determined the level of confidence and risk of internal control in the institution. The analysis as a whole of the operational, administrative and financial management as well as the compliance of existing rules will facilitate to the institution a greater certainty of its reality and help to the authorities in making appropriate and better decisions, which allow to mitigate the impact of possible errors. The conclusions and recommendations established in the audit report are presented with the only purpose of implement corrective actions to the weaknesses found during the evaluation of internal control and execution of the integral audit. The application of these conclusions and recommendations will allow the compliance of institutional objectives.