Auditoría Integral al Gobierno Autónomo Descentralizado Parroquial Rural de Dureno, del cantón Lago Agrio, provincia de Sucumbíos, período 2015

Abstract

The comprehensive audit applied to “Gobierno Autónomo Descentralizado Parroquial Rural Dureno” located in Lago Agrio County, Sucumbíos province in the year 2015, whit the purpose to know reasonableness and veracity of the financial information; besides the efficiency, effectiveness and economy in the administrative management and the level of compliance about regulations and legal provisions of its operations. It made and evaluation to the system through the COSO 1 method, which was useful to determine the level of confidence and risk of the internal control. In addition, it used the Financial, Management and Compliance Audit detecting the main deficiencies or findings that are disclosed in the audit report, whit their respective conclusions and recommendations to execute in order corrective actions for the mentioned shortcomings that can be counteracted and improve the administrative, financial and compliance management; according to existing standards to mike timely and relevant decisions for the fulfillment of objectives of the entity.