Auditoría financiera al Comité de Desarrollo Local de Guamote, provincia de Chimborazo, durante el período 2010

Abstract

Financial audit committee Guamote local development, Chimborazo Province during 2010, to justify the balances submitted in the general Balance and the income statement. It was included the evaluation of the internal control structure, through the selective proofs of supporting documents to substantiate the economic events during the fiscal year audited, observing technical criteria contained in the internal control standards for entities and public sector bodies, NAGA ́s (Normas de AuditoríaGeneralmenteAceptadas) and PCGA (Principios de ContabilidadGeneralmenteAceptados). It is contains caveats because of unfavorable results don’t show the true picture of the audited entity. It was suggested to the directives apply the recommendations made in the final audit report to establish reliable and timely information to make right decisions.