Auditoría integral al Gobierno Autónomo Descentralizado del cantón Guano, provincia de Chimborazo, período 2013

Abstract

The following investigation: Auditoría Integral al Gobierno Autónomo Descentralizado del Cantón Guano, período 2013, was applying Generally Accepted Auditing Standards and International Standards on Auditing which have been the basis for all processes that have been carried out with in order to find weaknesses in either financials, management or compliance and thus make findings and recommendations due to the Final Audit Report that will enhance the effectiveness, efficiency and effectiveness of the various processes are to be performed within the GADM CG. Within the administration of the institution have been several shortcomings such as the appointment of jobs at random without merit and opposition, and even some no budget line as determined by LOSEP also not permanent training is provided to employees the GADM CG, on the financial side we could find the lack of physical findings of long-term assets to inventories in books and inadequate monitoring of the progress of infrastructure, being able to have big problems with the final delivery of works to the citizenship. Therefore as part of the Comprehensive Audit Financial Audit was performed to determine the reasonableness of the financial statements, the Auditing to measure the efficiency, effectiveness and economy in compliance with the objectives and goals, the Compliance Audit to verify compliance with laws, regulations and rules governing the activities of Gobierno Autónomo Descentralizado del Cantón Guano.