Auditoría financiera al departamento de rentas del GAD Municipal del cantón Cevallos en el periodo 2016 – 2018

Abstract

The present thesis called a Financial Audit to the Revenue Department carried out in the Gobierno Autónomo Descentralizado Municipal del Cantón Cevallos, province of Tungurahua, term 2016-2018, aims to provide a better internal control system. For the present investigation, the direct observation was applied, an interview to the Mayor of the Cevallos, a survey to the members of the Department of Revenue, Treasury and Appraisals, in order to know the background of the problem as well as the procedures carried out in the analysis of income accounts, and also each one of the internal control elements that helped to detect deficiencies in the process of issuance of titles carried out by this Department. To develop this proposal, the audit phases were developed: Familiarization and Planning, Execution, Analysis of Critical Areas and Communication of Results, which allowed the collection of information, concluding that there exists a level ignorance, a lack of updating regarding to municipal ordinances, and the incorrect use of the information before issuing a title. The Financial Audit concluded that the evaluation of this department allowed to know the issuance process of titles carried out on a daily basis and the changes that need to be done to improve the tax collection system developed by the GAD. The mayor and employees of the Municipal GAD are recommended to analyze the possibility to update municipal ordinances according to the needs presented in this document.