Auditoría integral al Gobierno Autónomo Descentralizado parroquial de Ventura, cantón Cañar, provincia de Cañar, periodo 2014

Abstract

The present Comprehensive Audit to the Decentralized Autonomous Government of Ventura, Parish Cañar canton, province of Cañar, 2014, has a goal to determine the degree of efficiency and effectiveness of the operations carried out by the entity in the period to be evaluated. During the execution of each one of the audits used, they are Financial Audit, Management Audit, Compliance Audit, Internal Control questionnaires were made through the COSO I, research techniques were used among them: direct observation, questionnaires and surveys made to the servers of the GADM From the audit carried out, several deficiencies could be found, among them we have assets without coding, nonexistent control of fixed assets, little care and inappropriate handling of source documents, in the same way, the Annual Operations Plan has not been complied with: It was concluded that the initial objectives have been fully met, it has been suggested to redesign the institutional vision of the Decentralized Autonomous Government of Ventura Parish, in the same way, a risk plan is recommended to mitigate both internal and external that could affect to the GAD, to strengthen their public procurement processes generate self-income will be essential to meet in this way each on of the entity’s own objectives.