Auditoría integral al Gobierno Autónomo Descentralizado Municipal del cantón Tisaleo, provincia de Tungurahua, periodo 2015

Abstract

Comprehensive audit of the Municipal Decentralized Autonomous Government of Canton Tisaleo was carried out by applying the COSO I method, determining the level of risk and confidence, the Financial Audit verified the reasonableness of the balances by carrying out verifications and findings, in the Audit Management was evaluated the administrative management in order to measure the use of resources in the fulfillment of the objetives set, and finally in the Compliance Audit was determined the observance of laws and regulations, applied to the public sector. The integral audit allowed for the first time, to know, to analyze and to evaluate the operations of the entity, and to issue an audit report where the weaknesses found with their respective recommendations are detaited, this information is important for the members of the institution since it will allow them to know the transparency in each one of the activities, and to establish parameters for the decision making, with the purpose of implementing corrective actions to the weaknesses found in the evaluation of the internal control and critical áreas identified throughout the development of the audit, all this in order to comply with institutional objectives.