Auditoría integral al Gobierno Autónomo Descentralizado Municipal del cantón Santiago de Quero, provincia de Tungurahua, período 2015

Abstract

The present research work is an Integral Audit to the Autonomous Government Decentralized of Canton Santiago de Quero, province of Tungurahua, period 2015; In order to assess the reasonableness of the financial statements, to measure the efficiency and effectiveness of its management and to verify compliance with the current legal regulations governing GAD. For its development, internal control questionnaires were carried out using the COSO I method, the information collected was analyzed through the elaboration of substantive and compliance tests; Giving rise to making analytical and summary documents to determine the materiality of the accounts and deficiencies in the GAD that are the Audit findings. Financial and management índices and indicators were used to evaluate compliance in the institution´s operations. The most relevant conclusions are as follows; there are no physical findings of long-term assets, no training programs for civil workers; they are not fully complied in the current Legal Regulations. It is recommended to make physical findings to the assets and make the necessary adjustments; to determine the Budget and manage its early execution to comply with the projects within the established deadline; to comply with the legal regulations in forcé.