Auditoría financiera al Gobierno Municipal del cantón Chunchi, provincia de Chimborazo, periodo 2014

Abstract

This work has a main object qualification to perform a Financial Audit Descentralized Autonomous Government Chunchi province of Chimborazo, 2014 period. For the development of the proposed stages of audit were used: planning, execution and reporting of results, it is important to know the background of the problem and each of the procedures performed in the analysis of the accounts, also each of the elements internal control that helped detect shortcomings in the financial management processes of the municipality. For the implementation of the audit techniques were applied as observing the object of study, conducting surveys, interviews the Mayor of the Municipality, allowed the gathering financial information the consequent assessment anda detection of the key points of the initial problem and this is summarized in the final opinión. In conclusión the application of a Financial Audit, has allowed a full assessment of all financial, accounting processes and efficient management of transactions that are run daily, it was identified that the inventory of durable goods is not updated, no internal control and breach of goals for each deparment and management unit, this has an impacto n efficiency in the performance of public servants. It is recommended that the enity makes staff training, also update the bank reconciliations cut at the end of each month, thus maintain timely information and see.