Auditoría Integral al Gobierno Autónomo Descentralizado Parroquial Rural de Licto, cantón Riobamba, provincia de Chimborazo, período 2015

Abstract

The current Comprehensive Audit applied to the Decentralized Autonomous Rural Parish Government of Licto, Riobamba Canton, Chimborazo province, period 2015, allowed to determine the responsibility of the Financial Statement, measure the level of efficiency and efficacy of the operations and to measure the level of accomplishment of the current legal regulations. The Comprehensive Audit stated with the assessment of the internal control by using COSO I, and stating the level of risk and confidence existing at institutional scope; eventually in the Management Audit, the level of accomplishment of the institution management was determined, for this purpose, the management indicators and the analysis of the SWOT matrix were applied, which allowed to measure the goals and objectives achievement as well as the efficient use of the several resources; on the other hand, during the Financial Audit the reasonability of the financial statements were verified by means of the application of different paperwork; and, finally, in the Compliance Audit it was possible to determine the level of accomplishment of laws, regulations and other current legal norms applicable to the institution. As a corollary it is concluded the report of the audit which states some findings with their corresponding conclusions and recommendations intended to improve the performance of the different activities at the institution.