Auditoría integral al Gobierno Autónomo Descentralizado Parroquial Rural de San Luis, cantón Riobamba, provincia de Chimborazo, período 2019

Abstract

The present Integral Audit to the Decentralized Autonomous Rural Parish Government of San Luis, Canton Riobamba, Province of Chimborazo, during the period 2019, had the objective of executing an integral evaluation of the reasonableness of the financial statements, the efficiency, and effectiveness of the administrative management and the compliance with the legal regulations. For the development of the audit, the internal control was evaluated through the application of questionnaires as proposed by the COSO I methodology; the vertical analysis of the Financial Statements was performed to subsequently apply indexes and compare the accounting majors of the main accounts with the values reflected in the statements examined, through the evaluation of Internal Control with the application of the COSO I method, established in the Internal Control Standards for public sector agencies, with which the level of compliance and risk of the entity was determined. Subsequently, the Integral Audit Report was issued, indicating the weaknesses with their respective conclusions and recommendations. For this reason, it was recommended to implement the recommendations outlined in the report in order to identify possible corrective actions that can be taken, focused on reducing the adverse effects of the deficiencies detected and thus direct the activities to the optimization of resources of GAD parish of San Luis