Auditoría de gestión al Directorio de Aguas de la Acequia Las Abras del cantón Guano, provincia de Chimborazo período 2014

Abstract

Audit Management of the Waters Directory of Acequia Las Abras, corresponding to the period January 1st to December 31st 2014, located in the province of Chimborazo, Guano Canton, San Andres Parish, aims to measure the level of compliance with efficiency, effectiveness, economy and equity in achieving of goals, to improve decision-making. Management Audit was performed using an objective analysis of procedures performed in the administrative area also it includes the analysis and evaluation of generally accepted accounting principles applicable to the Ecuadorian accounting system, based on Generally Accepted Auditing Standards. These standards require that the audit has been planned and executed to obtain reasonable assurance, that the information, documentation and activities examined are free of errors of a significant nature, as well, that the operations have been made in accordance with laws, regulations, policies and other applicable regulations. The results of this audit management are clean qualified opinions with provisos that generally have to do with internal control findings. It was found that there is no a structured and strategic plan, manuals and specific regulations, the lack of controls that allow the establishment of internal risks and absence of well-defined processes regarding water concessions. It is recommended the design of a complete structured strategic plan and performs it formally, as well as the improvement of service to users, in close collaboration with the different areas of the organization.