Auditoría financiera a la Junta de Riego de la Acequia Mocha Huachi, cantón Cevallos, provincia de Tungurahua, período 2016 – 2017

Abstract

This degree project aimed to conduct a financial audit period 2016–2017 for the Irrigation Board of the Mocha-Huachi irrigation ditch, whose headquarters are located in the Cevallos Canton. It was learned that the financial information presents inconsistencies, and with this analysis, it was intended to determine its reasonableness, which is one of the objectives of this work. The main activity of the organization is to provide water for irrigation of crops in the cantons of Mocha and Cevallos. Users pay a fee for this purpose, and this value is received by the Treasury, which is responsible for recording and accounting management, where the audit was focused, for which a methodological framework was used and the quantitative and qualitative modalities were defined, the descriptive type was used, and the inductive and deductive methods were applied to obtain information. The phases of the financial audit were also developed to determine the levels of confidence (96.22%) and risk (3.78%). In addition, the errors found in the records at the time of the evaluation were disclosed, highlighting the lack of supporting documents. In conclusion, it was discovered that no evaluations have been made of the board's internal control system. Due to these problems, the normal development of activities has been impaired. Finally, it was recommended to evaluate the internal control system on a continuous basis in order to generate information for decision-making, and it was indicated to keep the administrative processes updated.