Auditoría integral al Gobierno Autónomo Descentralizado Municipal del cantón Guano, provincia de Chimborazo, periodo enero a diciembre del 2015

Abstract

This research is about the Integral Audit for the Municipal Decentralized and Autonomous Goverment of Guano County, Chimborazo province, from January to December 2015, its objective is to determine the reasonability of the financial information, the level of efficiency, effectiveness and the accomplishment of the objetives planned by the institution as well as the fulfillment of legal provisons. Fort he development of the audit, it was necessary to use the Financial, Management, and Fulfillment Audit. In addition, Internal Control questionnaires base don COSO III Method, manuals of the General Comptroller of the State, and Audit Norms Generally Accepted were applied. On the other hand, the Integral Audit determined the following findings: Accounts receivable are not classified according to their antiquity or detailed register; this is due to the lack of caution and thoroughneess in accounting. The kardex of vehicles is not complete, it is outdated due to an inadequate, and enough physical control and register of vehicles, the committed Budget excedes because of the por planning and the lack of accomplishment of the Annual Contracting Plan and the incorrect personnel hiring process that comes from political commitments. It is recommended to establish policies and procedures for handling accounts receivable register the assets of the comoany in an opportune and integral way, design and implementa n Internal Control System according to the operations of the municipality.