Auditoría financiera a la institución Cuerpo de Bomberos del GAD municipal del cantón Sucúa, provincia de Morona Santiago, año 2018

Abstract

The purpose of this degree work was to carry out a Financial Audit of the Fire Department Institution of the Gad Municipal of the Sucúa canton, Morona Santiago province, 2018, to determine the reasonableness of the institution's financial statements.The used investigation techniques were those of observation to make an initial diagnosis of the financial situation of the entity, where it was possible to discover some situations that affect the institution, an interview that was applied to the Chief of the Fire Department to know how financial activities work within the institution. In addition to surveys applied to employees related to the financial management of the institution to measure the degree of internal control assigned to each component under analysis.For this reason, a financial audit was carried out where the financial statements of the relevant accounts were evaluated as available, fixed assets, income and expenses using intent control questionnaires and the application of financial indices.The found findings were: it does not have a reasonableness range, presented without a previous review, with inaccurate figures and without any details about the transactions, a reason that directly affects the decision-making processes and execution of the multiple activities programmed for the late designation of economic resources as well as being insufficient for the development of operations.It concluded that the Fire Department has an internal control system regulated by the Internal Control Standards set by the Contraloría General del Estado but does not have aspects that allow it to function correctly such as a code of ethics and a risk map to overcome deficiencies in management.It is recommended to the Commander as part of his management to develop the necessary plans for the administration of human talent to have a person responsible for each area and their respective replacement in order to maintain the operation of the Sucúa Canton Fire Department.