Auditoría integral al departamento de gestión financiera del Gobierno Autónomo Descentralizado Municipal del cantón Riobamba, período 2016

Abstract

The purpose of this research is to carry out a comprehensive Audit to the Financial Management Department of the Autonomous Municipal Government of the Riobamba Canton, period 2016, in order to determine the reasonableness of the Financial Information, knowledge of level on efficiency, efficacy of management, evaluation of internal control and compliance with legal regulations. For the development of this research, internal control questionnaires were developed and applied through the COSO I method, determining the level of risk and confidence, assessed the administrative management measuring the efficiency and efficacy in the use of the resources for the achievement of objectives and goal, the financial audit proved the veracity of the financial statements applying financial ratios and verified compliance with laws, regulations and other regulations. Resulting in the Audit report containing the respective conclusions and recommendations that were issued by the auditor, detailing the following findings: lack of socialization of the Code of Ethics. It suggests the correct implementation of the recommendations, in order to make timely and efficient decisions for the development of administrative, financial and compliance management, generating a continuous improvement in the department.