Auditoría integral al Gobierno Autónomo Descentralizado parroquial Santiago de Quito, cantón Colta, provincia de Chimborazo, período 2015

Abstract

The present Integral Audit in GAD Parroquial Santiago de Quito, Colta canton, Chimborazo province, period 2015, proposes to evaluate the administrative, financial and compliance management of the activities carried out, improving the management of the entity in the appropriate and timely decision making. For the development of the audit, the accounts related to the examined components in the financial statements were checked, the internal control system was evaluated through questionnaires, compliance with laws was verified, efficiency and effectiveness degree were analyzed though management indicators for measurement which allowed the identification of the following findings: non-existence of physical files, lack of physical evidence of existence of physical assets and values of incorrect depreciation; lack of procedures for performance evaluation, lack of proficiency profiles for positions, and lack of formal internal control policies for human talent; Mismanagement and filing of physical information and lack of non-compliance controls with policies and activities. It is recommended the proper implementation the suggestions denoted in the final report at the end of the audit so that timely and efficient decisions are taken for the development of administrative, financial and compliance management for a continuous improvement.