Auditoría integral al Gobierno Autónomo Descentralizado Municipal de Limón Indanza, provincia de Morona Santiago, período 2017

Abstract

The present integral audit to the Municipal Autonomous Decentralized Government of Limón Indanza. Province Morona Santiago. Period 2017. It has as a source of information. The population that serves as the basis for this investigation. This is a way of working of the Financial Management of the GAD. surveys to the administrative staff, once the survey is applied, it can be determined that a comprehensive audit is feasible and necessary since there are problems reported in the financial part, the management indicators have not been applied to know the levels of efficiency and the effectiveness, establishing the internal control system is adjusted to the institutional reality and finally the compliance of the regulations that regulate the entity is met, the evaluation of the internal control is also performed, the evidence is not the following findings: the entity does not count with risk assessment mechanisms, it does not have a segregation Use of functions and users in the data system. Application of the audience. Integration of security functions to protect them. and in the case of future ones. there are no inconsistencies and possible glosses in the financial area. It deals with the deficiencies of the internal control system, part of the application of the capacities on the internal control standards issued by the General Comptroller of the State, later the realization of a code of ethics, the application of supervision activities and the indicators of management to the planning that is carried out on a monthly basis.