Auditoría integral a la Dirección Distrital 06D01 Chambo– Riobamba - MIES, provincia de Chimborazo, período 2015

Abstract

This research is intented to carry out an Integral Audit to the Social and Economic Inclusion Ministry District 06D01- Chambo -Riobamba for the period 2015, with the aim of evaluating the Administrative and Financial management as well as the compliance of Administrative and Financial management legislation laws, rules and regulations. Questionnaires on the internal control were the research tools used to carry out this study, which were drawn up by following the COSO III-Method guidelines allowing to determine the risk level, thus, the administrative management was assessed in regarding the operational effectiveness, efficiency and efficacy focus on the economy of resources devoted to targeted goals achievement, checking the achievement of objectives and adherence to deadlines. Throughout the financial audit, the veracity, completeness and accuracy of the annual greatest transaction accounts submitted (Long Lasting Goods, the Good and Services Suppliers Advances, Employees Manually) were assessed and also the compliance of legislation laws, rules and regulations in lights of these concerns. Thus, the audit report accounts for this study conclusions and recommendations as they were made by the auditor with regards to this research findings from the internal control assessment in order to consider them in stating the corrective actions safeguarding the entity efficient management.