Auditoría Integral al Proyecto Voz y Pensamiento Cristiano EC-445 “CEVIPEC” de la Iglesia Cristiana Verbo de la Ciudad de Riobamba, provincia de Chimborazo, período 2013

Abstract

This paper proposes an Integrated Auditing at Voice and Christian Thought EC-445, 2013 period. The project implementation to the Integral Audit is performed according to the GADs and ISAs; applying techniques that permit audit to obtain sufficient information and the respective competent to make findings and recommendations reflected in the audit report will assist the improvement of administrative, financial, operational and correct decision-making in the Project. Project management in the development of its activities gives a limited monitor compliance with the AOP and budget established; generating a difference between budgeted and executed. There is no consistency between items that presented the draft accounts and the Integrated Plan required Compassion International, exists an inefficient and control the receipt of resources and delivery of presents (gifts), preventing meet compliance a timely and proper delivery of project benefits. To this end comprehensive evaluation to DCC (Development Center for Children) through the development of financial audit is done to determine the reasonableness of the financial statements; performance audit to assess the efficiency, effectiveness and economy in achieving the objectives and the proper handling of resources and compliance audit to check the level of compliance with the rules and regulations that are internal and external applicable to the Project