Auditoría financiera al Gobierno Autónomo Descentralizado Parroquial Rural de Pompeya, cantón Joya de los Sachas, provincia de Orellana, período 2018

Abstract

The Financial Audit of the Autonomous Decentralized Parish Rural Government of Pompeya, Joya de los Sachas canton, corresponding to the fiscal year 2018, was carried out in order to determine the reasonableness of the balances. For its development it was necessary to carri Youta quantitative modality with an analysis on the composition of the balances of each of the accounting accounts reflected in the financial statements, the information was obtained from the investigation of the accounting and financial personnel area, mainly to evaluate the internal control system which allowed understanding and analyzing weaknesses in a real context, the results of the data processing determined: irregularities in the advances granted to the servers, surpluses in the values corresponding to the payment of per diem and subsistence, non-compliance with the provisions of the Regulations of the Organic Law of the National System of Public Procurement and Regulations of The Organic Law of Public Service, therefore, it did not guarantee the proper use of the resources owned by the institution. It is concluded that financial activities and economic documentation do not comply with the parameters established in the legal part, so it is recommended to consider the suggestions issued in base on the optimal levels so it can be reached on financial accounting procedures