Examen especial a la cartera vencida del Gobierno Autónomo Descentralizado Municipal del cantón Santiago, provincia de Morona Santiago, período 2019

Abstract

This research seeks to carry out a special exam on the expired portfolio of the Municipal Decentralized Autonomous Government of the Santiago Canton, Morona Santiago province, (GADM) during 2019 to determine the reasonableness of the balances. Different techniques, methods and instruments were essential for the research, such as surveys and interviews with the staff; the direct observation gave a perspective of the processes and activities developed in this entity. The methodology for this research included the quantitative approach since the information collected in the survey was tabulated and presented quantitatively, as well as the financial statements and credit analysis. Then, the three different audit phases were necessary to conduct the exam. Phase I corresponded to planning; phase II involved the audit work where the risk assessment matrix was developed. The entity's internal control evaluation was carried out, and the balances of the GADM were vertically and horizontally analyzed; Phase III or communication of results, allowed the development of a final report with the different findings during the exam as the absence of an internal control manual, an overdue portfolio that has not been purged, the necessity of a contingency plan to avoid possible risks. In addition to this, there is a lack of monthly evaluations to measure efficiency and efficiency; also, a lack of adequate defeated portfolio analysis, among others. Given the above, it is suggested that the recommendations issued in the final report be carried out, in which the main findings with their respective conclusions and recommendations are included to solve the existing problems