Auditoría integral al Gobierno Autónomo Descentralizado parroquial rural San Antonio de Bayushig, período 2019

Abstract

The comprehensive audit of the Autonomous Decentralized Rural Parish Government of San Antonio de Bayushig, period 2019, was carried out to determine the reasonableness of the financial statements, the measurement of the level of use and application of resources under parameters of efficiency, effectiveness and economy; and the establishment of the degree of compliance with current legal regulations, both internal and external. Research techniques such as observation were used; internal control questionnaires. In the financial audit it was detected that the income received from GADPR contributions has not been deposited immediately. In the management audit, the entity recruits personnel without observing the Internal Control Standard for the Public Sector Administration of human talent 407-03. As a conclusion, the Comprehensive Audit report was issued, indicating the weaknesses with their respective conclusions and recommendations. The person in charge of keeping the accounts is recommended to carry out bank reconciliations, at least once a month, on the financial movements made by the GADPR. To the president, comply with the objectives and goals established in the Annual Operating Plan in order to comply with the constituents and carry out continuous monitoring of the programs and plans.