Auditoría integral al Gobierno Autónomo Descentralizado Parroquial Rural “Cotaló”, cantón Pelileo, provincia de Tungurahua, período 2015

Abstract

This research work develops a total audit to the Decentralized Autonomous Government of Cotalo, a rural town, Pelileo canton, Tungurahua province, period 2015 to establish the economy of resources as well as the institutional goals efficiency. The audit development was carried out by means of applying the Method COSO III, determining the risk of inner control truth level. According to the Finance Audit, the reason of balances was proved making verifications with auxiliary bank accounts, balances incomes, wages, salaries and investments. In management audit, the administrative management was evaluated, in order to measure the use of resources in meeting the goals and being a Public Organism, the compliance with laws and regulations was also evaluated. Conclusions and recommendations were emitted with the purpose to implement corrective actions to deficiencies found in the audit development in order to accomplish institutional objectives.