Auditoría integral al Gobierno Autónomo Descentralizado Parroquial Rural de Palmira, cantón Guamote, provincia de Chimborazo, período 2014

Abstract

In this research a comprehensive audit was performed, in order to improve the administrative, financial and compliance management, the Decentralized Government Rural Parish of Palmira, Guamote Canton, Province of Chimborazo, by applying the method of COSO I, based on the internal Control Standards for Entities, Public Sector Organizations and legal Persons of Private law Public Resources available to, this way the risk and confidence of internal control was determined. Techniques required audit was applied, through which objetive and competent evidence thus obtained operational, administrative, financial and compliance outstanding deficiencies, the same as those denoted on findings such as detected: Absence physical realization of long-term assets, lack of a training plan for staff and lack of policies for monitoring and control of institutional activities. It is recommended to the authorities to consider and implement the recommendations issued by audit to correct the deficiencies identified.