Auditoría financiera al Patronato Provincial de Atención Social Prioritaria de Napo, del GAD Provincial, período 2014

Abstract

This research is a Financial Audit to Patronato Provincial de Atención Social Prioritaria de Napo, Autonomous Government Decentralized Provincial, 2014. It is in order to determine the correct application of accounting principles, current regulations and determine the reasonableness of the financial statements. Development started from the financial statements analyzing accounts that had deficiencies, the application of internal control questionnaires, paper work and direct visit to the institution, review of supporting documents and analysis of the processes of economic management-financial. The failure of manuals and internal and external regulations standard control multiple accounts is determined. It does not allow proper management of resources can result in theft or loss. The non-implementation of the annual budget does not allow compliance with the planned; leaving provide certain services or acquire certain assets necessary for the development of activities. In addition it is not well calculated the payroll leaving discounts advance staff at some point the can become bad. Also, we do not have an inventory of long-term assets to meet their conservation status and life. So, it has not come to make depreciations considering the percentages established. It is important that staff observe the existing rules governing the entity. It is recommended made the discounts of advances, physical marking of long-lived assets and performs depreciations annually, this well allow quality services for the benefit of the community.