Auditoría Integral al Comité Permanente de Fiestas del Gobierno Autónomo Descentralizado Municipal del cantón Riobamba, período 2011

Abstract

The present study talks about the Integral Auditing to the Permanent Committee of Festivities belonging to the Municipal Decentralized Autonomous Government of Riobamba Canton, Period 2011, which was make in order to evaluate the efficiency and solidity of the internal control system, determining the veracity and trustworthy of the economic report presented of 31st of December of 2011 and its corrects financial plan execution, measuring the efficiency, efficacy, economy, ecology, and ethics., and verifying the accomplishment of the legal dispositions both rules and statements that decree the activities of thePermanent Committee of Festivities. Within the Integral Auditing was applied all the methodological phases that permitted to accounts with enough evidence and on this way to have reasonable safety for the accomplishing of the traced aims, such as the preliminary visit, planning execution and as latter aspect the emission of the corresponding report of Auditing. The Integral Auditing permitted for first time. knowing analyzing, and evaluating the operation of the Permanent Committee of Festivities and to emit and inform about the reasonability of the economic information., the efficacy, efficiency, and economization in the management of its resources and the linking with the accounting rules, administrative and legal. The Committee did not define in all its important aspects an adequate structure of internal control, referring to the tending activities to decrease de existing risks, to which it is exposed. The indicators applied, evaluate the effort of the administration refers to the aims, goals and activities of the Committee and shows the outcomes not focused to a vision of long term. However, to the accomplishment of laws and rules in general, these are executed in equitable way. The Permanent Committee of Festivities should have as a healthy custom, the making of internal auditing to evaluate its actuate in a permanent form, also should make a planning of long term, checking consciously the findings of internal control, economic operations of management and a achievements, and the report of this Integral Auditing, too.