Auditoría integral al Gobierno Autónomo Descentralizado Parroquial Rural de Columbe, cantón Colta, provincia de Chimborazo, período 2015

Abstract

The main of the current Integral Audit applied to “Gobierno Autónomo Descentralizado Parroquial Rural de Columbe”, located in Colta County, period 2015, is to determine the reasonableness of the financial statements, the efficiency and effectiveness of administrative operative management, besides compliance with current regulations. To develop the present research work used the internal control system through the COSO I that allowed to determine the level of compliance and risk of the entity, also conducted surveys to authorities and an interview with the president of GAD Parroquial. At the same time; it carried out the financial, management and compliance audit, which determined the shortcomings that are occurring in the different areas of the institution. Subsequently, it issued a comprehensive audit report detailing the weaknesses such as: it does not have a code of ethics, procedures manual and a manual of functions, causing that not exist an exhaustive and effective control by the authorities. Referring about the evaluation of the internal control to GAD Parroquial of Columbe determined that has a moderate level of risk. On the other hand, it gathered financial data that is reasonably presented. Finally, it recommends that the entity should elaborate the codification of all long-lived assets immediately.