Auditoría financiera al Gobierno Autónomo Descentralizado Municipal del cantón Palora, provincia de Morona Santiago, periodo 2020

Abstract

The present study was aimed to carry out a financial audit in the Municipal Decentralized Autonomous Government of the Palora cantón (MDAG), province ofMorona Santiago, period 2020, in order to determine the reasonableness of the financia! statements according to the balances and the information issued by the institution. The study began with an intemal analysis through the direct observation in which the physical verification of the financial documents that was carried out, a survey was applied to the personnel from the financial department to determine the leve! of efficiency in the processes and the interview with the financial chief, who clearly and concisely stated the financia} situation of the institution. For this reason, the financia! audit was carried out in which the financia} statements were evaluated and analyzed, through relevant accounts such as the available, inventories, fixed assets , income and expenses analyzed through interna! control questionnaires, in addition to the application of financia! indicators. The findings go as follow: the lack of management indicators to evaluate the processes, the lack of bank reconciliations on a monthly basis, the lack of coding in long-term goods and inventories, the physical verification of the inventories found in the area of warehouse and the lack of control in the removal of goods due to obsolescence, loss, robbery or theft. The mayor is recommended to take into account the conclusions and recommendations issued in the final report in order to implement and follow up on the identified findings, which will allow the fulfillment ofthe objectives and goals ofthe MDAG of Palora.