Auditoría integral al Gobierno Autónomo Descentralizado del cantón Chambo de la provincia de Chimborazo período 2015

Abstract

The research carried out An Integral Audit to the Decentralized Autonomous Government of Canton Chambo, province of Chimborazo, during the period 2015 with the purpose of analyzing the financial statements, evaluate the efficiency and effectiveness of its management, and verify compliance with the legislation that regulates the entity. Control questionnaires were applied fot its development, these allowed each component of control throught the method COSO I; it used an array of compliance by each law applied. The audit finds as result, the breach of the internal control principles within the area of collections and inventories, so it determines that the administrative authorities of the institution are not involved in making efficient and effective decisions, to contribute with the compliance of the institutional objectives, it recommends to the authorities to improve the process of selection and recruitment of trained workers that have a professional profile within each department and contribute to the institutional strengthening by means of timely solving problems.