Auditoría financiera al Gobierno Autónomo Descentralizado Municipal de Tena, provincia de Napo, cantón Tena, periodo 2016

Abstract

The present titling aimed to carry out the Financial Audit to the Autonomous Decentralized Municipal Government of Tena, Napo Province, Tena Canton, 2016 period, in order to determine the reasonableness of the balances and the reliability of their information in the Financial Statements for decision making. The research techniques that were used were direct observation to physically verify the financial documentation of each procedure performed in the different activities, in addition to surveys applied to the personnel of the financial area to identify the level of efficiency in the operations carried out and interviews with the chief financial officer of the entity, since they have clear knowledge of the financial situation. For this reason, a Financial Audit was executed where the financial statements of the relevant accounts were evaluated such as: available, fixed assets, income and expenses using internal control questionnaires and the application of financial indexes, in addition to horizontal and vertical analysis. The findings were: lack of account statements to carry out bank reconciliation, there are no signatures of responsibility in each of the transfers of funds that are made, does not carry out the physical verification periodically to long-term assets, which generate ignorance of how many the company owns, their state of conservation and if they are in use, lack of control of long-term assets duly codified. It is recommended to the mayor to take into account the conclusions and recommendations issued in the report in order to implement corrective actions for the identified findings that will help to achieve the goals and objectives of the institution.