Auditoría integral al Gobierno Autónomo Descentralizado parroquial rural de Cebadas, cantón Guamote, provincia de Chimborazo, período 2015

Abstract

This investigative work is framed in the realization of a full audit to Gobierno Autonomo Descentralizado, Rural Parish of Cebadas, Guamote Canton, Chimborazo Province, period 2015, in order to determine the degree of reasonableness in the financial statements, the efficiency degree, effectiveness, economy, ethics, ecology of institutional management, and the enforcement of the legal provisions applicable to the institution. For the reason, an evaluation of internal control system based on the COSO model I was applied. It made possible to identify and determine the levels of confidence and risk. The implementation of phase II, the audit execution of the financial aspects, management, and compliance with the applicable legal provisions allowed the identification of the respective weaknesses and shortcomings on which the institution incurred in the different areas and department of the parish such as: lack of an ethical code, lack of a training plan, lack of codification and confirmation of the assets, lack of knowledge about the institution mission and vision, and an inadequate approach of management indicators. Through the assessment made to the institution, a comprehensive audit report was done. This report suggest to implement and apply all those recommendations that constitutes a tool to help in the decision-making and appropriate corrective actions on management administration of the parish Government to ensure the strengthening and development of the institution.