Auditoría integral al Departamento de Gestión Financiera y Presupuestaria del Gobierno Municipal del cantón Morona, provincia de Morona Santiago en el período 01 de enero al 31 de diciembre de 2014

Abstract

The current research work consists in a Comprehensive Audit to the Financial and Budgetary management department of the Municipal Government of Morona Canton, Morona Santiago province in 2014, in order to determine the financial statements rationale, the levels of efficiency, effectiveness and economy with which the transactions are done according to the terms of laws , regulations and policies; to know the use of assigned resources and to contribute with ideas that allow to improve its management in order to fulfill with the obligations in benefit of the population, the financial Audit was done based on accounts determined through a horizontal and vertical analysis to the budgetary execution of expenses of Financial department, in the management Audit were applied the efficiency, effectiveness and economy indicators, it was placed in the determination of SWOT institutional analysis; the internal control evaluation was done in base on the determined procedures for each work stage and according to the legal terms. Finally the final audit report with conclusions and recommendations for each error. The authorities of Municipal Government of Morona canton must do comprehensive audits regularly in order to get a better control of activities.