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

Abstract

The research work has as reference to do an “Integral Audit to the Autonomous Government Decentralized Rural of Pungalá Parish, Riobamba Canton, Chimborazo Province, Period 2015”, the same that has allowed to evaluate broadly the management of the institution; for its development, the phases of the audit were used: Planning, Execution and Communication of Results, in such a way that in the execution the three audits were realized: Financial, Management and Compliance of the Regulations, through the applicatin of own methodology of such as observation, interviews, surveys, inspection, inquiry and tabulatión, which allowed the collectión of information to detect critical points which were summarized in the final report. The application of the Integral Audit has allowed of the first time a complete evaluaction of all the operations carried out by the áreas of the entity, and in turn through the final report provide recommendations of the deficiencies found during the examination, in order that the maximun authority has knowledge of the critical areas of Government Parish and executes the recommendations provided for the improvement of institutional management.