Auditoría Integral al Gobierno Autónomo Descentralizado Parroquial Rural San Antonio de Bayushig, cantón Penipe, provincia de Chimborazo, período 2015

Abstract

A comprehensive audit was conducted in the Autonomous Decentralized Government of the Rural Parish San Antonio de Bayushig (GAD) in Penipe Canton. Province of Chimborazo in 2015 to assess administrative and financial management and curret-regulaction compliance when handling public resources. The audit process was followed, which included: planning, exacution and reporting. The internal control was evaluated by applying the Committee of Sponsoring Organization of de treadway Commission (COSO III) method to determine the reliability and risk level in the management, financial and current-regulation compliance areas of GAD. Having carried out a comprehensive audit, the following issues were found: lack of time attendance control system, lack of a code system for assts, lack of discharge of obsolete assets, lack of income receipts, inadequate internal control system and failure to comply with internal and external regulations affecting the budgeted project perfomance and execution.we recommend this institution make amends for the problems found during the assessment of different áreas so as to make decisions, achieve goals and be efficient.