Examen especial a la cuenta de ingresos y gastos de la Dirección Provincial de Cultura de Pastaza del 1 de enero al 31 de diciembre de 2014

Abstract

This research work is a special examination to the revenue and expenditure account of the Provincial Culture Management of Pastaza, to determine compliance with the laws in general and specific. The development of special examination was executed to revenue and expenditure accounts, in order to highlight the following findings: there is no code of ethics, lack staff training; there is no check of the activities carried out in the institution, lack communication with staff and breach of implementation of expenditure. For this reason it is suggested to take into account the following recommendations: to implement and socialize a code of ethics to regulate staff behavior, designing continuos training programs for all staff of the entity, update mechanisms with modern methods, apply a suitable method for communication channels to work, monthly monitoring of budget to run according to the originally planned; for establishing corrective to the evidence found during the evaluation of internal control for accounts examined.