Auditoría Integral al Ministerio de Desarrollo Urbano y Vivienda de Chimborazo MIDUVI para el período 2012

Abstract

The development of the following research involves the application of an integral audit to be applied in the Ministerio de Desarrollo Urbano y Vivienda located in the Chimborazo province in the year 2012. Its purpose is to determine the veracity and reliability of financial information to verify the fulfillment of legal layouts, regulations, statutory, the achievement of goals and institutional objectives, as well as to evaluate the effectiveness and validity of the internal control system. Methodological stages were applied in the development of the integral audit: Stage 1 obtains and actualize general information about institution. Stage 2 analyzes and tests the information. Stage 3 defines the critical areas. Stage 4 emits a final report. They allowed collecting helpful information to have reasonable security for the accomplishment of planned objectives. For first time the integral audit allowed to know, analyze and assess the Ministry´s operations by emitting a report about reasonableness of financial information, effectiveness of performance management, resources management, compliance of accounting rules, administrative and legal regulations and it allowed to have an appropriate addressing of internal control. The conclusions and recommendations were issued with the purpose to implement corrective actions for facing weaknesses found in the internal control evaluation and critical areas that were identified during the Audit development with the purpose to reach the institutional objectives.