Auditoría integral al Gobierno Autónomo Descentralizado de la provincia de Chimborazo, en el período 2014

Abstract

The present investigation is a Complete Audit carried out at Decentralized Autonomous Government of Chimborazo Province in 2014. It aims to make a statement about the financial statement reasonableness and to verify the law management and compliance. For the investigation development, the field trip was carried out. The audit techniques such as direct observation and interview were used, whereby the flaws in the internal control of the Decentralized Autonomous Government of Chimborazo Province were found through objective and competent evidence. The flaws were pinpointed and told to the province prefect. The conclusions and recommendations were established to implement corrective actions for the weaknesses found in the internal control evaluation, critical areas identified during auditing for the Decentralized Autonomous Government of Chimborazo Province to achieve its objectives and to make timely decisions. It is recommended that the administration implement a proper internal control so as to keep the Decentralized Autonomous Government of Chimborazo Province resources and to achieve the objective and goals established by this institution.