Auditoría integral al Gobierno Autónomo Descentralizado Parroquial Rural “San Antonio de Bayushig” cantón Penipe, período 2018

Abstract

The present research carries out an integral audit of the Decentralized Rural Autonomous Government San Antonio of Bayushig in Riobamba Canton, Province of Chimborazo, with the purpose of evaluating the administrative, financial and control management to determine the effectiveness and efficiency in the development of the operations. In the development of the audit, the internal control system was evaluated by applying the COSO I method and internal control atandards of General State Comptroller´s office. The Financial Management and Compliance Audit procedures were also applied, in order to obtain sufficient, relevant and competent evidence. For this reason, a series of shortcomings were identified, such as: inadequate financial control of GAD (Decentralized Autunomous Government) income and expenses, the lack of control and registration of property and real estate, and public workers´lack of information about the activities they must carry out in each place of their Jobs. As final results, several findings were determined in each area evaluated, among the main ones: The Internal Control System presented a moderate level of confidence, the Financial Statements were recorded and accounted for in accordance with the government accounting standard. It was concluded that the management evaluation does not comply with the Strategic Objectives of the Development and Territorial Ordering Plan, due to the lack of execution of the Annual Operational Plan and Budgets for the 2018 financial period. In terms of compliance with the regulations, lack of obedience was detected in three of the seven standards analyzed. It was recommended to the highest authority of the Rural Parish GAD, to comply with the opinions of the audit report and the implementation of the action plan, in order to achieve the goals set by the organization.