Auditoría Integral al Gobierno Autónomo Descentralizado Parroquial Rural de Ilapo, cantón Guano, provincia de Chimborazo, período 2015

Abstract

The Integral Audit to the Autonomous Government Decentralized Rural Parish from Ilapo, Guano Canton, Chimborazo Province, period 2015 was developed with the objective to determine the reasonableness of financial statements; measurement the efficiency, effectiveness and economy of its operation; and verify the grade of fulfillment of the current norm in that institution. The COSO I method was applied in the questionnaire development of internal control. That study used financial audit procedures, management and fulfillment audit with the purpose of getting enough evidences, determining the different findings such us: do not emit pre-printed and pre-numbered vouchers, integral audit structure deficiency and non-fulfillment of intennal and external laws and regulations, income and expenses are not recorded inmediately. That study recommend to elaborate income receipts in order to carry out an effective control of the accounts that allows to support the inflows of cash to the entity, impart and organize training courses or workshops for staff on the changes and reforms of the current internal regulations appicable to improve certain guidelines establieshed in the corresponding articles, request all the support and documents of the work of its stuff in order to maintain the information corresponding to the periods of its administration.