Auditoría integral al Gobierno Autónomo Descentralizado Parroquial Valparaíso del cantón Guano provincia de Chimborazo por el período enero – diciembre 2014

Abstract

The objective of this research is to develop an Integral Audit of the Autonomous Decentralized and Rural Government of Valparaiso parish which is located in Guano-Chimborazo, to assess the level of efficiency, effectiveness and economy with current legal regulations governing the institution. The Integral Audit was developed using narrative, descriptive, summarized and annexed documentation. The structure used in the order of evolution consists of: Internal Control, Management Audit, Financial and Compliance Audit which allow presenting the final report of the following finding. There are no mechanisms to identify risks, no accounting is done or the fixed assets and property of the institution are not retired, there is an Annual Operating Plan, there is no assessment of staff, unsealed forms, or physical reconciliations are displayed. It is recommended to prepare a document showing all possible internal and external risks which may prejudice the corporation goals of ADPG (Autonomous Decentralized and Rural Government), proceed to the observation of the provisions of the General Substitute Regulations for the administration and Property Management of the Public Sector General Administration Manual and Control Fixed Assets, to prepare the Annual Operating Plan which should be coordinated with the procedures established by the National Planning System, the regulations of the National Public Investment System, Keep a record of payment of officials and payroll From the IESS.