Examen especial a la cuenta cartera vencida del Gobierno Autónomo Descentralizado Municipal del cantón Guamote, provincia de Chimborazo, período 2015

Abstract

The present thesis work Special Examination to the Past-due Portfolio at the Autonomous Government Decentralized Municipal of Guamote Canton at the Chimborazo province for the period 2015,was aimed to evaluate the efficiency degree ,effectiveness and compliance with internal control system on account To the expired portfolio account .For the research were applied interviews to the financial Manager, were also observed the paticipants at the organization. Was also applied the method COSO I to the manager of coercive actions, to the treasurer and fun –raisers.The special exam was developed according to the four phases of the Auditory program guided by General Accepted Accounting Principles (GAAP),the findings were written in the final report ,they were :the departments of the analyzed account lack of internal control and the regulations are not fully complied. There is a low level of risk. Therefore, there is a moderate level of confidence. It is recommended to the organization to apply the regulations issued in the final report to improve the management of the public administration. Also, low the optimization of resources to achieve social welfare of its users.