Auditoría financiera al Gobierno Autónomo Descentralizado Parroquial rural de Madre Tierra para optimizar el uso de los recursos, período del 1 enero del 2010 al 31 de diciembre del 2011

Abstract

The research Project entitled: “Financial Audit to the Autonomous Decentralized Government Parochial Rural of mother land, to optimize resources”, it had as a general objective to determine the financial processes applied in the company during the period January 1, 2010 to December 31, 2011. The audit began with the general knowing of the company, its structure and objectives as well as how the processes inherent to financial activity are running, with the unique purpose of identifying the critical areas within the financial process and require changes for a better management, so that the parish Institution can reach a greater efficiency, effectiveness and economy with the resources. The methodology used in the research was based on the description of relevant facts found to be used as survey instrument, analysis and the observation; findings are presented in the respective matrix where the condition, cause, effect, conclusion and recommendations are specified. Audit results are presented in the respective report and based on them, the conclusions and recommendations of the research are supported, which provide criteria that will allow changes in the financial area of the company that enable it to achieve a more reliable management for the proposed objectives.