Auditoría integral al Gobierno Autónomo Descentralizado Parroquial Rural de Achupallas, cantón Alausí, provincia de Chimborazo, período 2013.

Abstract

The aim of this study was to perform a comprehensive audit of Decentralized Autonomous Government of the Rural Parish Achupallas, Canton Alausi, Chimborazo Province, in order to improve administrative and financial processes of the entity. For this it was performed a comprehensive assessment of internal control, through the implementation of the method COSO I, (COMMITTEE OF SPONSORING ORGANIZATION OF TREADWAY COMMISSION), established in the Internal Control Standards for entities, public sector bodies and legal persons in private law that have public resources, with which the level of confidence and control risk was determined. To develop research information, provided directly by the entity is used the necessary audit techniques applied and indicators used to assess the operational management, administrative, financial and compliance of standards, obtaining sufficient competent evidence that determined the existence of deficiencies and weaknesses in administration of Decentralized Autonomous Government of the Rural Parish Achupallas period 2013, these were detailed through the findings and timely communities to the vestry. The conclusion and recommendation set out in the comprehensive audit report were issued for the purpose of implementing corrective actions to the deficiencies and weaknesses found in internal control evaluation and execution of the Integral Audit, all this in order to improve operational, administrative, financial management, and compliance with existing rules that allow the timely decision making.