Auditoría integral al Gobierno Autónomo Descentralizado Parroquial rural de Santa Rosa, cantón El Chaco, provincia de Napo, período 2016

Abstract

This final graduation work has as objective to carry out a full audit to the Decentralized Autonomous Government Rural Parish of Santa Rosa, in Canton el Chaco, Napo province, period 2017, with the aim of assessing administrative operations, financial, management and compliance with laws, rules and regulations in terms of efficiency, effectiveness and economy. The development of this audit was fulfilled through the evaluation of Internal Control by applying COSO I method. Throught it, the level of compliance and risk of the entity was established. In the financial audit, the reasonableness of the financial statements was determined. Aditionally, the most relevant accounts were analyzed. Administrative management was evaluated with the aim of verifying compliance with institutional objectives, determine the efficiency, effectiveness and economy of the institution's resources. In respect of the compliance audit check the degree of compliance with the laws, statutory, and regulatory provisions governing GAD. The findings were that the entity does not have a Code of Ethics where values and ethical principles that should govern the officials are established. The organization do not have a Training Program for officials in accordance with their positions, furthermore, it does not have a Risk Mitigation Plan to establish the necessary mechanisms to identify potential risks that may affect the fulfilment of objectives and institutional goals. This is why later the Final Report of the Comprehensive Auditing was issued. It contains the detailed conclusions and recommendations, which were issued by the auditor, with the aim of taking corrective actions to enable the institution to reduce the weaknesses found.