Auditoría integral a la Junta Administradora de Agua Potable y Alcantarillado regional Putugleo de la parroquia Quisapincha, cantón Ambato, provincia de Tungurahua; permitirá mejorar la gestión administrativa y financiera, por el periodo de enero a diciembre del 2011

Abstract

The Comprehensive Audit to the Management Board of Water Supply and Sewerage Regional Putugleo of Quisapincha parish in Canton Ambato, Tungurahua Province will allow to improve the administrative and financial management. Using research methods, a survey was conducted to perform the chi-square whereby the feasibility of the integral audit was verified. By applying questionnaires in the administrative, financial and operational area internal control is also assessed so that it was verified confidence level and risk of each component analyzed. For this work we used Audit techniques with phases that start with preliminary planning, execution, communication of results of the respective emission report, conclusions and periodic evaluation about the achievement of activities in order to measure processes, applying permanent audit process, obtained by analyzing the financial statements, assessing compliance with applicable laws and regulations, this will allow to improve the administrative, financial and operational management by providing quality care to users of the drinking water. It is concluded that the comprehensive audit is a tool for the organization after continuous improvement in, effectiveness and efficiency. We recommend applying internal control mechanisms in order to implement the corrective actions to weaknesses in administrative, financial and operational processes, conducting permanent surprise cash counts in order to prevent fraud actions.