Auditoría integral al Gobierno Autónomo Descentralizado Parroquial Rural La Candelaria, cantón Penipe, provincia de Chimborazo, periodo 2017

Abstract

The Integral Auditing to the Rural Parochial Decentralized Autonomous Government La Candelaria, Penipe Canton, Chimborazo Province, period 2017, has as an objective to determine the Financial States reasonability and that these do not have main mistakes that affect the presented information by the institution. The information processing was done considering the use of techniques like surveys directed to all the members and functionaries of the Parochial Government of La Candelaria, interview to the president, documental review, the selective tests application that show and support the analysed information figures and revelations in the ended period to this date. The legal basis with which it was executed the integral auditing is based on the Generally Acceptable Auditing Standards, Internal Control Standards for Public Sector Entities, COSO II, Technical Standards of the National System of Public Finances established by the Finances Ministry and others relative to the public resources control according to the established in the Ecuadorian Legislation. The auditing results show that the financial information is appropriately supported due to significant mistakes were not founded, for this reason it is issued a report without any reservations in the financial part, the internal control shows a high confidence level on the executed processes and meets with the legal dispositions and of internal kind. It is recommended to continue with the system adopted to guarantee an excellent public management.