Auditoría integral al Gobierno Autónomo Descentralizado Municipal del cantón Alausí, provincia de Chimborazo, período 2015

Abstract

The present investigation aims to evaluate the administrative, financial and performance management of Decentralized Autonomous Government Municipal of Alausí Canton, Chimborazo Province, 2015 by an Integral Audit. We used Committee of Sponsoring Organizations of the Treadway Commission (COSO III ) for the evaluation of the Internal Control System. It let us to determine the confidence and risk level. We carried out the Financial Audit to determine the reasonability of the balances of the Financial Statements, Management Audit to verify the efficiency and effectiveness level of the operation measured by indicators and the measurement of the grade of performance of Legal Regulation. As a result of the investigation, we written down an audit report with the following conclusions: The financial statements were presented reasonably except the Administration Goods and Inventories because, on the one hand, there are no physical verifications and on the other hand, there is a variety of supplies, materials and retails which are broken down and unusable for the institution. It is recommended to define the work schedule for the staff, so that they can know the rules of the municipality, meet with the training plan and selection and hiring process, carry out the physical verification annually and supervise the financial activities executed in this institution, so that the recommendations written down in the report of Integral Audit can be met.