Auditoría integral en la Empresa Pública Municipal de Agua Potable y Alcantarillado del cantón El Tambo, provincia de Cañar, período enero - diciembre 2015

Abstract

This research focuses on an Integral Audit addressed to the Municipal Public Company of Drinking Water and Sewerage of El Tambo canton, Cañar province, period january-december 2015, in order to determine the reliability level of the financial information, the compliance of objectives, laws and regulations to improve the use of resources in terms of efficiency, effectiveness and economy. The evaluation was carried out according to the information provided by the personnel working in the company, by using methods, techniques, and tools such as an interview to the manager, and a survey to the employees. These procedures made possible to determine sufficient and competent information. The evaluation of internal control was based on the COSO II method, which made possible to evidence that both, the risk and the reliability levels are high in components of control scope, integrity and ethical values, assignment of authority and responsibilities, risk assessment, change management, control activity, types of activity and control. The final audit report was issued with its respective suggestions, to overcome the shortcomings and deficiencies detected by implementing effective actions contributing to the improvement of the efficient and economic operation of the Public Company of Drinking Water and Sewerage.