Auditoría integral al Gobierno Autónomo Descentralizado Municipal del cantón Francisco de Orellana, provincia de Orellana, período 2016

Abstract

The Integral Audit Francisco of Orellana Country Decentralized Municipal Autonomous Government Orellana province, period 2016, it aims to verify the levels of efficiency and effectiveness of the administrative management, determine the reasonableness of the financial statements and compliance with internal regulations and external of the entity. For the development of the audit, internal control questionnaires were applied through the COSO III method, the correct use of resources and management was verified, a vertical analysis of the financial statements was executed, and an analysis of the accounts more relevant and determined the correct application of the current legal regulations. Being able to show the following findings: difference found in the total of the Income Statement, goods delivered as a loan to other institutions without specifications, assets without registration in the system and other unidentified assets, non-existence of the time horizon of the vision, several deserts processes and canceled, the appropriate reforms to budget allocations are not made. It is recommended to apply all the accounting principles and technical standards to guarantee the reliability of the financial information, comply with the Regulation Administration Control of Goods of the public sector, register timely the goods that are delivered in custody of the winery, etc., which will allow the correct taking of opportune and efficient decisions for the development of the administrative management, operative and the entity´s financial.