Examen especial a los procesos de pago de viáticos y movilización de la Casa de la Cultura Ecuatoriana “Benjamín Carrión” Núcleo de Orellana, cantón Francisco de Orellana, provincia de Orellana, período 2014

Abstract

A special examination of the payment of travel expenses and mobilization processes of the Casa de la Cultura Ecuatoriana "Benjamin Carrión" in Orellana, Francisco of Orellana Canton, Orellana Province in 2014 was carried out in order to evaluate the payment of travel expenses and mobilization process with regard to laws in relation to the activities undertaken in the institution. The lack of supporting documentation for travel expenses, inconsistent reports by staff receiving travel expenses and the supporting documents that are not presented to the effective date are the main problems in the institution. The total documentation was reviewed and revised for its development. During the audit stages, in the first stage the institution and the payment processes are known as the preliminary stage, in second stage, the analysis of documentation and preparation of audit program were carried out and finally the results were transmitted to the authorities. It is recommended to the directors of the institution as the highest authority and servers responsible for carrying out the process to solve the deficiencies found during the application of the special examination.