Auditoría financiera al Gobierno Autónomo Descentralizado Parroquial de Asunción, cantón Sucúa, provincia de Morona Santiago, periodo 2015

Abstract

The present research work constitutes carry out a Financial Audit to the decentralized Autonomous Government of Asuncion Parish, Sucua canton, Morona Santiago province, period 2015, with the purpose of determining the process of elaboration and internal management of the entity´s Financial Statements. For the development of the research work was reviewed the files of the period 2015, in addition to interviews and surveys applied to officials members of the parish board. In the course of the audit, several inconsistencies were reported in the accounts, advances to suppliers, and poor preparation of the payment roles by the secretary treasurer, all the results obtained allowed to elaborate the final report of audit. It is recommended that Institution maintains the annual audit to avoid inconsistencies in the Financial Statements, as well as to accept the suggestions presented to each of the officials so as to always look for a better performance of Asuncion Parish.