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

Abstract

This research aimed to develop an audit to the Autonomous Decentralized Government from San Luis Parish, Riobamba canton in Chimborazo Province, from January to December 2015, in order to perform an assessment to the administrative, financial, management and enforcement of laws actions where it was determined the weakness in the entity. This was done through the assessment of internal control using COSO I method, established in the Internal Control Standards for public service, determining the level of compliance and the risk of the entity. Subsequently the Audit report was issued, which shows the weaknesses with their findings and advices, so these were issued to deploy corrective actions for its weaknesses. It is recommended to develop a code of ethics and socialize to all staff of the institution; in this way, each member will know the limit and scope of its update in values, moral and ethical principles with their functions in the entity.