Auditoría financiera al comisariato del Sindicato de Obreros del Honorable Consejo Provincial de Morona Santiago, de los periodos comprendidos entre el 01 de enero del 2011 al 31 de diciembre del 2012

Abstract

This work proposes the implementation of a financial audit to Comisariato de Obreros del Honorable Consejo Provincial de Morona Santiago, for de period “January 01, 2011 to December 31, 2012”, to achieve the reasonableness of the financial statements. The methods and techniques used were: method inductive – deductive and historical – logical, card techniques, direct observation, surveys, interviews, fulfillment and substantive test. Conducted the audit to Comisariato de Obreros del Honorable Consejo Provincial of Morona Santiago, was obtained as a result that this organization does not have a system of Internal Control allowing to adequately control administrative and financial operations, there is an administrative disorder that significantly affects the entity. The implementation of an internal control system is recommended to regulate the administrative and financial management that allows to know the real balances of the company and making timely decisions that contribute to its development.