Auditoría integral al Gobierno Autónomo Descentralizado Municipal del cantón Cevallos, provincia de Tungurahua, período 2015

Abstract

This work aims to carry out an “Integral Audit Audit at Municipal Decentralized Autonomous Government in Cevallos canton, Tungurahua province, period 2015”, to evaluate the internal control through the COSO III assessment method, applying the components and principles, administrative, operational, financial and compliance management of the current regulations. For the development, it was used the financial Audit, management and compliance. In conclusion, the integral audit has allowed a complete examination of the administrative, financial, operational and compliance aspects of the current legal regulations of the GAD, in order to find several nonconformities such as: Lack of performance evaluation, lack of procedures of the reduction of assets , lack of communication between directorates for budget allocation, weak internal control structure and non-compliance with existing internal and external laws affecting directly to efficiency and effectiveness of institutional performance and works compliance, projects that have been budgeted. The municipal GAD is recommended to manage the transfer of the planned budget in an integral way, that complies with the execution of projects totality, and works obtaining an efficient institutional performance.