Auditoría integral al Gobierno Autónomo Descentralizado del cantón Shushufindi, provincia de Sucumbíos, período 2015

Abstract

The integral audit of the decentralized Autonomous Government of the Canton Shushufindi, Province of Sucumbíos, period 2015, aims to determine the reasonableness of financial information, knowledge of efficiency levels, effectiveness and compliance with legal regulations, for development it was applied internal control questionnaires based on COSO I, financial, management and compliance audits. The audit report was made in the same that an opinion was expressed with caveats since the findings were as follows: significant variation in outstanding accounts receivable this is due to not complying with legal regulations based on the ordinance and the charging policies that allow the total collection of budgeted revenues, it was also established that the Municipality has not developed a Training Plan for staff and non-compliance with the Organic Law of the Public Server, because the servers do not comply with the requirements established in the LOSEP, Competences and academic preparation, for which it is recommended to the institution to comply with the legal regulations that govern it.