Auditoría Integral al Gobierno Autónomo Descentralizado Parroquial Rural La Candelaria, del cantón Penipe, provincia de Chimborazo, período 2014

Abstract

In this research an integral audit was carried out to the Gobierno Autónomo Descentralizado Parroquial Rural la Candelaria, with an effective tool that serves for the improvement of the administrative, financial, regulatory compliance and decision making process, for its development, internal control questionnaires were carried out through the application of the method COSO I for entities, public sector and legal entities governed by private law that dispose of public refusals, with which to determine the level of confidence and risk of internal control, indicators were used to evaluate the operational management, in addition the financial audit of management, obtaining the sufficient and competent evidence that determined the existence of deficiencies and weaknesses in the administration of the entity which were detailed through the findings and communicated to the entity in a timely manner, finally the conclusions and recommendations established in the audit report integral issued with the purpose of implementing corrective actions to the deficiencies and weaknesses found in the evaluation of internal control and execution, it is recommended to improve the operational, administrative, financial and compliance management of current regulations that allows timely decision making.