Auditoría financiera del proyecto: construcción proyecto Termas de la Virgen del cantón Baños de Agua Santa provincia de Tungurahua periodo 2019

Abstract

This research work was based on a financial audit of the construction project Termas de la Virgen in Baños de Agua Santa canton of Tungurahua province during the period 2019, which aimed to determine the reasonableness of the financial statements for Gobierno Autónomo Descentralizado Municipal of Baños de Agua Santa canton. It was possible through the collection of qualitative and quantitative data, the analysis of financial statements, internal control questionnaires establishing levels of risk and confidence, determination of the findings in which the respective corrections were established as well as the evidence of the transactions carried out in the executed project. The financial information collected was not timely, which did not allow to verify in an effective and accurate way the payments and transactions made for the project audited, because the overall financial statements that were presented for the realization of this research work did not have the due detail where you can accurately evidence all the activities carried out. It was recommended to detail, verify and control the financial statements in a timely manner in order to have a more detailed information where errors and inconsistencies are minimized and in this way to differentiate all transactions carried out, basing on the legal regulations of governmental accounting established by the Ministerio de Finanzas through the legal basis established for public sector organizations and governments.