Auditoría de cumplimiento al Gobierno Autónomo Descentralizado Municipal del cantón San Miguel, provincia de Bolívar, período 2016

Abstract

The Compliance Audit carried out to the Municipal Decentralized Autonomous Government of San Miguel Canton, Bolívar province, period 2016, was developed with the purpose to determine the materiality of legal and internal regulation compliance through internal control questionnaires, in order to avoid future sanctions that detriment to the organization. The development of the research is based on the Generally Accepted Auditing Standards, complying with the phases of the audit, where interviews and questionnaires were applied to evaluate internal control through the COSO I method, and its respective legal basis. Therefore, with the report of what was previously evaluated, working papers were used, making the findings known, obtaining sufficient and competent evidence for the communication of results. The most relevant weaknesses found in the compliance audit were an inefficient internal control system, employees who do not have the corresponding guarantee to manage public resources, competitive and merits examinations are not carried out. The conclusions and recommendations established in the audit report were issued with the purpose of implementing corrective actions to the deficiencies found in the execution of the investigation. Then it is recommended that the entity follow up on compliance with them, in order to obtain the improvement of the decision-making at the administrative level and therefore the right and proper compliance with institutional objectives.