Auditoría operacional al departamento financiero del Gobierno Autónomo Descentralizado Municipal del cantón Alausí provincia de Chimborazo, período 2014

Abstract

The following research was carried out at the Municipality of Alausi Canton, during the period 2014. An Operational Audit for the financial Department was carried out especially for treasury and budget areas in order to determine if control and monitoring measures are established, as well as appropriate procedures for both areas by means of a previous evaluation. The theoretical frame is based on a bibliographic compilation and web references of different authors which help to deepen all the knowledge to have a better support for the research. This is a descriptive study based on a field-trip research which allowed obtaining real information of the place and staff GADMCA (Alausi Canton Decentralized and Autonomous Government), for this it was necessary to use observation techniques and interviews in order to get appropriate and suitable information for the research. In addition, it was possible to detect the Administrative and Financial procedures errors which help to develop and emit the Operational Audit Report containing the corresponding conclusions and recommendations for the improvement and decision making in the institution.