Auditoría financiera del Colegio Militar Capitán Giovanni Calles, en Francisco de Orellana, para optimizar recursos de la entidad, período 2012

Abstract

Titling this work proposes carrying out a “Financial Audit del Colegio Militar Capitán Giovanni Calles, in the year 2012, aims to issue a technical and professional opinion on the fairness of the financial statements and the optimization of its resources by managers and officials of the institution.” The first chapter details the approach to the problem, formulation, delimitation, the problem and justification of the research objectives. The second chapter contains the research background of important information from the institution, the theoretical foundation and the idea to defend its objectives. The third chapter includes the methodological framework, which details the methods and research techniques applied in the development of the audit. The fourth chapter contains the development of the work of qualification, through the phases of audit financial, additional independent audit on the opinion of the fairness of the financial statements. To formulate conclusions and recommendations, in order to be given strict performance of the same, with the aim of contributing to improving the financial management procedures.