Auditoría financiera a las cuentas de disponibilidades y activos fijos en el Ministerio de Transporte y Obras Públicas de la provincia de Chimborazo, desde el 1 de enero hasta el 31 de diciembre del 2010

Abstract

This degree thesis has the theme of “”Financial Audit of accounts Availabilities and Fixed Assets at the Ministry of Transport and Public Works of the province of Chimborazo, from 1 January to 31 December 2011” which aims particular examination components: availability and fixed assets, to determine the reasonability of the balance proposo alternatives for improving. The financial Audit was developed by using the information provided by the institution. The result of the special examination grave the following report: This examination was carried in accordanc with Government Auditing Reporting Standards issued by the Contraloria General; the results are expressed in the comments, conclusions and recommendations. The audit of the áreas of Fixed Assets Availabilities undertaken at the end of December 2010. Through special examination determined failure to comply with legal provisions for the use and care of long – term assets. By the evaluation of the internal control, it was determined that there is no general ledger for cash and equivalents in accounting because the institutions have eSIGEF system to control transactions. The heavy equipment of the Province of Chimborazo MTOP does not have insurance policies, if they suffer an accident by activities of its operational activity; also, the monitoring the implementation of previos recommendations did not accomplish because they have not been implemented correctly. Given the conclusions of the examination, the recommendations are: proceeding with the assignment of a code and its printing quickly and timely godos without identificación, and designate a responsible use and custody of the asstes acquired, record transsactions daily within a major general, to obtain an auxiliary register which can be regarded as a backup in case of the system eSIGEF collapse and that might spoil all the financial information from the province direction; update the inventory of the fixed assets of the Provincial Department of Chimborazo, determining the state of preservation and main characteristics, so that actual information is available for the hiring of insurance policies anc domply with the recommendations made in the report to the order to have a better control on the audited accounts. It is recommended to be taken into consideration the present investigation so that the staffs of the institution make corrections within each component to emit lower risks and expose the weaknesses.