Auditoria financiera para el Gobierno Autónomo Descentralizado Parroquial Rural de San Gerardo, periodo 2019

Abstract

The objective of this study was to evaluate the fixed assets accounts of the financial statements of the Autonomous Decentralized Rural Parish Government of San Gerardo, for which the arrangements with the greatestrelevanceintermsofovers pending caused in the period 2019 wered etermined, this was carried out with the application of financial indicators that measure the degree of efficiency, effectiveness, solvency, and profitability of fixed assets accounts, as wellass urveys and interview swith the staffth at manages the institution through analys is and evaluationin terms of control, management and management of financial resources, where it was possible to determinet he riskfactor that caused theim balance,this was carried out through the evaluation of internal control through the COSOI, which determines the level of compliance, administration, and management of its financialandmaterialresourcesintermsoflawsandregulations governing the state. At the time of executing the audit, it was possible to determine the shortcomings of the fixed asset accounts, such as depreciation, custodian, identification records, maintenance, repair,andsupply,whichallowedareporttobedrawnuppointingoutalltheweaknessesthathavebeen delayingtheprogressoftheiractivitiesfordecisionmaking,forsuchreasonitwasconcludedthata weak administration had been the risk factor that has caused all the anomalies found during the investigation, it is recommended to those in charge of the institution to consecutively apply financial indicators to the accounts that cause greater expenditure to reduce costs and can meettheneedsofitsinhabitantsbasedonthedevelopmentofpublicworksthatallowthestrengthening andevolutionof the San Gerardo Parish.