Auditoría financiera al Gobierno Autónomo Descentralizado Parroquial Rural de Zuñac, cantón Morona, provincia Morona Santiago, período 2015

Abstract

The current Financial Auditing to the Zuñac Parish Goverment, period 2015, has been performed aiming to know the influence of the accounts in the financial information. Its development starts from the institutional background, later to continue with the analysis of the accounting records chosen by the use of auditing techniques, being mandatory the revision of balances which are supported on the elaboration of summary notes, research processes and comparison of financial documents. After that, the assessment of internal control of the institutional financial statements was performed by means of COSO III as well as the elaboration of auditing programs, to continue with the application of them in the execution stage, facts that allowed to determine the findings which evidenced inconsistent records in the compensation account for vacations; on the other hand, a wrong calculation in the retained costs has caused a bad accounting practice, events which have originated the issuance a Statement with Conditions due to the lack of accomplishment of the Internal Control Norms for the Public Sector Entities ; the results have permitted to attain the conclusion that the Rural Parish Government of Zuñac must adopt a preventive control system of its accounting procedures to avoid further problems if not corrected in the stipulated times; this is why it is recommended to train the personnel in charge of the financing and accounting development and provide the necessary tools for an efficient performance of their functions.