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

Abstract

The Integral Audit for the Decentralized Autonomous Government of Flores, Riobamba canton, Chimborazo province, period 2015, was conducted in three stages: Planning, execution and communication of results. The communication of results covers four topics: evaluation of internal control through the application of the method COSO III, financial audit by the execution of substantive tests, management audit through the desing and application of indicators to measure the performance of the entity and the audit of compliance with current regulations through questionnaires, which are included in the implementation stage. For each of the evaluations it was collected sufficient and competent evidence by means of the design and application of programs. This evidence, reports lack of mechanisms for the evaluation and recruitment of personnel, duplicity of transaction records, failure to comply the operative plan of the entity; among others reflected in the final report. It provides comments, conclusions and recommendation to be taken into account anda tobe implement by the administration in orde to take corrective actions to meet the institutional goals.