Auditoría integral al Gobierno Autónomo Descentralizados Parroquial Rural El Edén, cantón Francisco de Orellana, provincia de Orellana, período 2015

Abstract

The comprehensive audit applied to “Gobierno autómo descentralizado parroquia rural el Edén“, located in Francisco de Orellana County , Orellana Province, period 2015 With the purpose to apply the phases of the comprehensive audit, which are oriented to the verification, evaluation of the management, internal control, financial control and compliance, with the legal regulations that are applicable in the institution. The present audit is under the control and supervision of Comptroller General of the State. At the same time, this research is presented as an alternative to solve the problems related to financial area and the lack of personnel training which doesn’t allow a proper segregation of functions, causing discomfort in the development of activities and compliance with legal regulations. Various weaknesses of internal control existing in the institution demonstrate that any department does not apply adequate internal controls , that is thy exist the risk of having deviations in their operations , so that the decisions taken would have no argument and will not be the most appropriate for their management and could even lead to an operational crisis . Finally, it recommends to update the internal and organic regulations of the institution, besides analyzing the budget in accordance with the law and maintain a daily record of the use of goods and vehicles.