Auditoría integral al Gobierno Autónomo Descentralizado parroquial rural de Telembí, cantón Eloy Alfaro, provincia de Esmeraldas, período 2015

Abstract

This Integral Audit to the Gobierno Autónomo Descentralizado Parroquial Rural de Telembí, Eloy Alfaro canton, Esmeraldas Province, period 2015, has the evaluating purpose of reasonableness of the financial statements, the administrative management and the fulfillment of laws, regulations and regulations in the terms of efficiency, effectiveness and economy of resources. The audit was accomplished through the application of the COSO III method, to evaluate the internal control system through questionnaires, in the financial audit the reasonableness of the balances of the accounts was verified: banks, expenses, income, salaries and investments, the degree of efficiency and effectiveness was evaluated in the course of management indicators, compliance with laws was verified, which allowed to identify the following results: nonexistence of a code of conduct, no evaluation of the activities developed; no inventory of merchandise, no record of delivery and receipt of merchandise; lack of participation in the training of budget; lack of merit and opposition contest; inexistence of provisional income estimates. It is recommended to put in to practice all the suggestions issued in this final audit report, which will help to improve in a transcendental way the administrative, financial management and fulfillment with laws.