Auditoría operacional al Departamento Financiero del Gobierno Autónomo Descentralizado del cantón Penipe, provincia de Chimborazo, período 2015.

Abstract

The Operational Auditing to the Financial Department of the Autonomous Decentralized Government of the Canton Penipe, Province of Chimborazo, Period 2015, located in the Province of Chimborazo, Canton Penipe, whit the aim to measure the level of accomplishment of the efficiency, efficacy, and improvement in the processes that conduct to the decision taking. This was developed by means of the analysis of the made procedures in the financial area and the evaluation of the COSO I, and indicators of management, the principles of accounting generally applied to the Ecuadorian Accounting System, and based on the Generally Accepted Auditing Norms. These norms require that the auditing would be planned and exemined activities are free of meaningful mistake characteristics, as well as to which correspond it had effected in conformity to the legal, ruled, and politic rules and other applicable norms. The obtained outcomes of the current operative auditing are a clean resolution with some qualifications; however the following findings, it was detected that does not exist a manual of procedure that allow the establishment of the internal risks and absence of processes well defined in the relation to the processes that are made in the areas of Treasury, Accounting, and Budget. It is recommended to elaborate a manual of processes to improve the effectiveness in the management, without duplicity of functions, with the responsibility that leads every public employee, based on the law, rules, and norms to which are found and articulated in the GADs.