Auditoría integral a la Fundación Mí Belén del cantón Riobamba, provincia de Chimborazo, periodo 2017

Abstract

The present Integral Audit to the Mi Belén Foundation of the Canton of Riobamba, province of Chimborazo, period 2017, was developed with the purpose of knowing the degree of reasonableness of the financial information presented by the organization, the levels of efficiency, effectiveness and economy reached in Internal Control and the degree of compliance with laws, rules and regulations that govern the course of activities, operations and processes in the foundation. The processing of the information was carried out considering the use of techniques such as surveys of personnel working at the Foundation, interviews with the Foundation's legal representative and documentary review, the results of the comprehensive audit examination reflected that the financial information is consistent at that is presented in a reasonable manner, without significant errors that could affect the accounting records of the organization, the Internal Control must adopt certain corrective measures to improve management levels such as the evaluation of work performance and training in specific areas, with respect to In compliance with the regulations established for this type of entity, these are complied with in a timely manner. It is convenient to identify the techniques to be used in data processing, it is necessary that the aspects of the areas examined adopt the suggested measures to guarantee the effectiveness of the processes and the institutional management. The results of the comprehensive audit conclude with the observations made about the processes in which weaknesses were evidenced, for which it is recommended to take into consideration what is stated in the report.