Auditoría integral al Gobierno Autónomo Descentralizado Parroquial Rural de Sevilla Don Bosco, cantón Morona, provincia de Morona Santiago, período 2016

Abstract

This integral Audit to Gobierno Autonomo Descentralizado de la Parroquial Rural de Sevilla Don Bosco, Cantón Morona, Provincia de Morona Santiago, during 2016, was aimed at determining the reasonableness of the financial statements, establish the correct use and application of the resources under the parameters of efficiency, effectiveness, economy, ethics and ecology. On the proposal of the evaluation of the internal control system through the implementation of the Coso I. To assess the financial audit, vertical analysis was used and financial indexes were applied. Using the flowcharts, the audit procedures of Management were analyzed. In addition, questionnaires were applied for the evaluation of the Compliance Audit. Subsequently, an integral audit report was delivered. It details the main weaknesses such as: lack of risk assessment procedures, lack of control in the use of the vehicle, and machinery, and the lack of implementation of immediate corrective actions to the recommendations issued by the Comptroller General of the State. The use of this work as an important management tool is recommended to the directors of the Parish Government, which will allow them to improve decision-making, to correct possible errors that may adversely affect the fulfilment of its objectives; and improve the institutional management.