Auditoría integral del Cuerpo de Bomberos del Gobierno Municipal del cantón Morona, provincia de Morona Santiago, período 2017

Abstract

The objective of this titling work is to carry out an Integral Audit in the Fire Department of the Morona Municipal Government, 2017 period, for the improvement of the administrative, financial management and compliance with the regulations on the management of the entity's resources. The execution of the integral audit was composed of three audit phases: planning, execution and reporting of results. The Internal Control Evaluation, started from the compilation of general information for the evaluation of the Internal Control processes through the COSO 1 method. The Management Audit detected a high demotivation index and lack of commitment, low level of importance to the needs of users and the absence of strategic planning. With respect to Compliance with the Legal Regulations, it has been determined that the entity has several calls for attention regarding non-compliance with the control bodies, mostly due to non-compliance with the regulations issued by the different control bodies within the Institute. Social Security It was concluded that the financial statements for the economic period from January 1 to December 31, 2017 have been reasonably presented in all their significant aspects in accordance with Ecuadorian professional standards. It is recommended to establish management indicators that allow evaluating the performance of each server, unit and the institution in general and, applying appropriate periodic controls to the development of the different activities to achieve the institutional objectives.