Auditoría financiera al cuerpo de bomberos del cantón Francisco de Orellana, provincia de Orellana, período 2015-2016.

Abstract

The purpose of this Financial Audit at the Fire Department of the Francisco de Orellana canton, province of Orellana, period 2015-2016, was to rule on the reasonableness of the financial statements prepared by the institutional administration. To develop the audit, a materiality analysis was applied to identify the most relevant accounts based on the company's activity. Subsequently, the internal control evaluation was carried out using COSO III through questionnaires, and a horizontal and vertical analysis was carried out. of the financial statements and the measurement of the degree of efficiency and effectiveness through management indicators, with the following findings: the institution lacks of a code of conduct and a manual of functions, the impact of the risks to which the entity is exposed is not considered, it lacks of a risk mitigation plan and an internal communication program. The highest authority is recommended to reasonably prepare the financial statements in accordance with the Generally Accepted Accounting Principles, the International Accounting Standards, as well as apply the NIFFs for the public sector, since this will allow providing sufficient, relevant and competent information, which will allow adequately reflect the institutional financial situation.