Auditoría integral al Gobierno Autónomo Descentralizado Parroquial rural Santiago de Calpi, cantón Riobamba, provincia de Chimborazo, período 2015

Abstract

The present work of tiling aims to perfom a comprehensive audit to Santiago de Calpi Rural Parish Descentralized Autonomous Government through the execution of the different stages of the audit that contribute to improving the administrative, financial and compliance management of the entity. The descriptive research applied and based on the inductive and deductive method, internal control questionnaires elaborated with the COSO I method aplication in agreement to the regulations of internal control of Comptroller General of Stage gave a level of 71% confidence and a level of risk of 29%, being considerably moderate. By applying the audit procedures found the following deficiences: there were errors in the balance sheets, as inconsistency in fixed assets, it is not coordinate in an adequate form the staff, breach of internal policies and the lack of application of management indicators to projects and budget. As a conclusión, the Santiago de Calpi GADPR has a normative that rules its processes and competencies that it has to fulfill, and receives an institutional budget. Therefore, it must perform periodic evaluations to report changes, aspects that do not comply. The research paper recommends applyng what in the Organic Code Organization Territorial Autonomy and Descentralization established, in referent to GADPR trough meetings for reviewing of projects, the budget and essential processes that perform within the institution.