Auditoría integral al Gobierno Autónomo Descentralizado Municipal de Eloy Alfaro de la ciudad de Limones provincia de Esmeraldas, período 2012

Abstract

This research work is to perform a comprehensive audit to Decentralized Autonomous Municipal Government of Eloy Alfaro, city of Limones, province of Esmeraldas, 2012 period, to know the use of the assigned resources and contribute with ideas that allow them to improve their management and comply with obligations for the population benefit. The comprehensive audit applied the generally accepted auditing standards, audit techniques, audit manual of the State General Comptroller’s Office and other legal regulations which are applied for the government institutions control. Also were used questionnaires, notebook, photographic camera. These elements contributed to the compilation of sufficient and competent evidence to issue the respective final report on the institution current situation. The internal control system of Decentralized Autonomous Municipal Government of Eloy Alfaro has a moderate level of confidence, figures that reflect the financial statements are not entirely reasonable, within the institution compliance with the regulations is not totally appropriate. Through the implementation of comprehensive audit, were detected these weaknesses that are affecting the institution and based on these, was elaborated the final audit report. The authorities of Decentralized Autonomous Municipal Government of Eloy Alfaro should periodically perform comprehensive audits for better control of activities.