bachelorThesis
Auditoria financiera al Gobierno Autónomo Descentralizado parroquial rural de Molleturo período 2017 y 2018
Fecha
2020-10-30Autor
Morales Gutama, Mayra Lorena
Ortega Sinchi, Doménica Sofía
Institución
Resumen
The following integrating project denominated: “Financial Audit to the Autonomous
Decentralized Rural Parish Government of Molleturo period 2017 and 2018, represent
a control model focused on the management of public resources through the planning
and application of processes for the verification of the figures established in the
Financial Statements.
In Chapter I to establish the historical background and location of the parish, as well
as the political and economic information of the entity. In Chapter II develops the
Theoretical Framework concerning the definitions of the Financial Audit in a general
way and for each of its stages until the communication of results.
In Chapter III is presented the practical application, starting with the preliminary
planning where a general knowledge of the entity is established, then in the specific
planning the selection of significant accounts and the planning of processes for the
risk assessment of each one of the components. For the execution, the programs
established in the specific planning are developed, giving rise to obtain the findings
presented in the comments of the Audit Report. Finally, in the Communication of
Results, makes known the products reached from the development of the audit, as
well as solutions to the deviation found with the objective of improve the internal
control processes applied by the entity.