Auditoría financiera al Gobierno Autónomo Descentralizado Municipal del cantón Santiago de Pillaro, provincia de Tungurahua; periodo 2015

Abstract

Financial Audit to the Gobierno Autónomo Descentralizado Municipal of Santiago de Pillaro Canton, Tungurahua province; period 2015, with the purpose of improving the management of accounting processes, by applying procedures. For the implementation of the audit, internal control questionnaires were carried out using the COSO I method, the analysis of the financial statements that allowed the evaluation and application of compliance, analytical, substantive testing and the evaluation of results, as reported in the opinions, respective audit findings, and the following recommendations. The Chief Financial Officer must make the bank reconciliations within the first eight days of each month, comparing the balances of the Bank Book with the Statement of Account, this will allow the account of Banco Central del Ecuador Legal Course Currency, presents actual and updated balances. To the Mayor, to nominate a person who is responsible for making the physical verification of the administration properties and with the help of an expert to revalue the properties and inventory them, to proceed with their updating in the accounting records which will allow future depreciations.