Auditoría financiera al Gobierno Autónomo Descentralizado Municipal del cantón Chillanes provincia de Bolívar, periodo 2018

Abstract

The Financial Audit performed to the Autonomous Municipal Decentralized Government of Chillanes Canton, Bolivar Province, period 2018, has as main objective to evaluate the Financial Statements with the application of audit techniques, which allow to measure the reasonableness of the accounting accounts and improve the taking of decisions. The development of the research consisted in carrying out a vertical and horizontal analysis of the State of Financial Situation, Results and Budgetary Capital, allowing to obtain the materiality of the accounts, from where it was split for the preparation of the summaries, control questionnaires, programs of control and detection of findings, the internal control system was evaluated through the COSO I methodology with the application of the five components: Control environment, Risk assessment, Control activities, Information and communication and Supervision and monitoring, that allows the elaboration of the matrix of risk and confidence of each component. As a result of the investigation it was obtained that the entity does not have internal regulations for the Financial Area, its organic structure is not constituted in its entirety, there is omission of records of the asset accounts and of the temporary remunerations account. To finalize, the conclusions and recommendations were issued, addressed to the entity, which are suggestions for solving the different problems of the institution, for which a qualifying report was issued to serve as a basis to improve its accounting activities and the correct presentation. of financial information