Auditoría financiera al Ministerio de Inclusión Económica y Social del Distrito Orellana Zona 2, período 2017

Abstract

The financial audit conducted to the Ministry of Economic and Social Inclusion District of Orellana Zone 2, period 2017 aimed to determine the reasonableness of the financial status of the Institution as well as confirming the correct use of the economic resources. To develop this research work, the following audit phases were used: Planning, Execution and Publication of Findings. Also these techniques were applied: Internal Control Questionnaires by means of the Internal Control Standards of the National Audit Office, determining the risk and confidence level, the analysis and evaluation of the financial status. The reasonableness of the information was verified as well as the law enforcement, standards and other regulations that allowed compiling the information required to find the critical points. The following findings were obtained: the recommendations of the Internal Control Evaluation issued by the internal and external superiors are not immediately attended to, the financial situation status during 2017 is not crossed, the final balance of 2017 does not have reasonableness because balance was not verified and the corresponding adjustment to the asset accounts has not been done. The physical verification of the inventory was not done. As conclusion, this research work is a valuable tool for the correct functioning of the institution. It is suggested to consider the recommendations given in the final audit report for an efficient decision making and a correct development of the financial activities and a correct use of the resources.