Auditoría Integral al Gobierno Autónomo Descentralizado Parroquial Rural Nuevo Paraíso del cantón Francisco de Orellana, provincia de Orellana, período 2015

Abstract

The purpose of this "Integral Audit of the Decentralized Autonomous Government of Nuevo Paraiso from the canton of Francisco de Orellana, Province of Orellana, period 2015" is to measure the degree of efficiency, effectiveness, ethics, ecology and economy in the management, financial and Compliance with laws, regulations and other regulations that govern the entity. For this purpose, firstly, the aspects related to the Integral Audit are detailed: The Internal Control Audit through the use of the COSO III Method with the application of the different matrices that were object of evaluation, Financial Audit in which the Financial Expenditures were applied, Management Audit the Management Indicators and Compliance Audit were used. Subsequently, the Legal Base and the respective Organizational Structure. The application of the Integral Audit in the Parish GAD of Nuevo Paraiso has allowed for the first time the complete evaluation of the institution, it has determined different findings in the financial, management, and, of legal compliance, for the issuance of the final report of Integral Audit on the reasonableness of financial statements, the efficiency and effectiveness of the management of resources and compliance with current regulations. Finally, it shows the conclusions and recommendations that originated after carrying out the research and integral evaluation of the Institution.