Auditoría integral al Gobierno Autónomo Descentralizado Municipal del cantón Salcedo, provincia de Cotopaxi, período 2015

Abstract

In the present research was carried out a comprehensive Audit to the Government Autonomous Descentralized of Salcedo Canton, Cotopaxi Province, period 2015, with the aim of measuring the fairness of the financial statements, compliance with objectives and goals in terms of efficiency, effectiveness and compliance with the current regulations of the entity. For its development is developed questionnaires of control internal through the application of the COSO III method, it was used procedures of financial, management and compliance audit with the purpose of obtain enough and competent evidences, determining the different finds such as: there is no operating manuals for the designation of the activities of the staff, lack of a training plan to detect risks of fraud, a deficiency in the collection of taxs and service, staff not subject to the competition of merit and opposition, a deficiency in the bubgetary implementation, failure of the internal regulations and external applicable to the entity, among others. It is recommended to develop a manual of functions, implement a training program to identify the risks of fraud, establish dissemination strategies of payments of taxs, make contests of merits and opposition to the staff selection, make appropriate use of the implementation of the budget allocated and socialize changes permanently on the reforms of the laws, rules and internal and external regulations.