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

Abstract

The Integral Audit of the Decentralized Autonomous Government, Rural Parish of Cacha, Riobamba Canton, Province of Chimborazo, period 2015, aims to evaluate the administrative, financial and compliance management of the legal regulations in the management of public resources. The Audit phases: Planning, Execution and Communication of Results were used for its development. During the Execution, the Financial Audit, Management, Compliace and Internal Control was performed, in which critical points were found which were summarized in the final report. In conclusion, the application of the Inyegral Audit in the entity has allowed its complete evaluation in the financial administrative and compliance aspects, where it was identified the lack of periodic evaluations of the activities developed, no record of delivery or reception of the assets, lack of the participation in the elaboration of the Budgetand POA, breach of the recommendations of the previous audits, which affects the efficiency and effectiveness of the institutional performance, it is recommended to apply the recommendations stipulated in the Audit report, take appropriate corrective actions and necesary to improve administrative, financial and compliace management.