Auditoría financiera al Gobierno Autónomo Descentralizado parroquial rural Santiago de Calpi, período 2019

Abstract

The objective of this study was to carry out a financial audit to the Santiago de Calpi Rural Parish GAD, period 2019, in order to verify the reasonableness of the balances and the reliability of its financial statements. To carry out the audit, the techniques used were the direct observation as in this way the pertinent financial documentation could be accessed, surveys and interviews were carried out with both the chairman and the staff in order to collect more information on the financial situation of the institution. In the audit process, some inconsistencies were identified, starting with the fact that the financial statements did not have the signatures of the president and the secretary treasurer, as well as contradictions between the record of the budget certificate of expenses paid and the invoices for the purchase of office and cleaning materials. With the results obtained, the final audit report was prepared in which an opinion with exceptions could be defined since the financial statements presented inconsistencies, but they did not affect the result of the period. It was recommended to the Santiago de Calpi Rural Parish GAD to improve the internal control of different areas, as well as to train its personnel for a better performance.