AUDITORÍA FINANCIERA AL GOBIERNO AUTÓNOMO DESCENTRALIZADO PARROQUIAL QUINARA DEL CANTÓN Y PROVINCIA DE LOJA, PERÍODO 2014

This work was conducted in compliance with the Academic Board of the National University of Loja, prior to choose the degree of Engineer in Accounting and Auditing-CPA requirement; work that is primarily related to the general objective is the implementation of a financial audit to Quinara parish Decentralized Autonomous Government and the Canton province of Loja, 2014 period, whose specific objective is to evaluate the internal control system, execute the different phases Financial Audit to verify the reasonableness of the balances presented in the financial statements and prepare the Audit Report containing comments, conclusions and recommendations to improve financial management and internal control of the operations of the entity being reviewed. To ensure that the processing, collection and presentation of information is accurate, we proceeded to determine the inherent risk, control and detection components, supplemented with the collection of sufficient and objective evidence to demonstrate the successes and failures of the organization to suggest changes to strengthen and improve the efficiency, effectiveness and economy in the management of state resources. The execution of the financial audit is part of the following steps; preliminary planning, in which knowledge of the organization, its structure 5 and main activities shown in the preliminary risk matrix was made; specific planning, in which the strategy at work is defined; execution, where the component specific programs are implemented, the findings are identified and evidence and backs they are obtained; communication of results, culminating in the audit report containing the findings and recommendations to be considered by management. Among the most relevant results are detailed; Bank reconciliations were not performed on a regular basis, which has meant that the Bank has not present a real balance to date, so the setting is raised to a value of $ 11.55 corresponding to bank charges for the month of December; It has not established an inventory of the Goods Administration, so we proceeded to make the physical realization of the same in order to update the values for this category since it was overrated, raising the seat adjustment totaling $ 6,906 , 68, also a seat of reclassification of the accounts that make up Fixed Assets Management, this will allow a more widespread and proper classification of goods considering its features to their respective categorization and coding is suggested; finally it was verified that the financial statements are signed by an unauthorized person.

• Hovedforfatter: Jiménez Ren, Mónica Silvana (author)
• Format: bachelorThesis
• Sprog: spa
• Udgivet: 2015
• Fag: CONTABILIDAD Y AUDITORIA; AUDITORIA FINANCIERA GOBIERNO DESCENTRALIZADO PARROQUIAL; QUINARA CANTÓN Y PROVINCIA; DE LOJA, PERÍODO 2014
• Online adgang: http://dspace.unl.edu.ec/jspui/handle/123456789/11240