Auditoria Financiera al Gobierno Autónomo Descentralizado Parroquial Rural de Triunfo Dorado, periodo 2022.
The Curricular Integration Project entitled “Financial Audit of the Rural Parish Autonomous Decentralized Government of Triunfo Dorado, period 2022,” was aimed at achieving the set objectives with the purpose of providing a contribution to the entity’s directors through the results. For the audit, f...
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| フォーマット: | bachelorThesis |
| 言語: | spa |
| 出版事項: |
2024
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| 主題: | |
| オンライン･アクセス: | https://dspace.unl.edu.ec/jspui/handle/123456789/30188 |
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タグ追加 | 要約: | The Curricular Integration Project entitled “Financial Audit of the Rural Parish Autonomous Decentralized Government of Triunfo Dorado, period 2022,” was aimed at achieving the set objectives with the purpose of providing a contribution to the entity’s directors through the results. For the audit, firstly, a preliminary visit to the entity was conducted to gather, process, and verify general information and the main activities undertaken by the entity. Additionally, a preliminary risk matrix was elaborated to determine the substantive and compliance tests to be applied. Subsequently, an evaluation of internal control was conducted by applying questionnaires to determine the level of risk and confidence in the components under scrutiny. Compliance with the legal provisions of the current regulations and Generally Accepted Accounting Principles was verified. During the execution phase, tests and procedures were established and applied in the audit programs, where working papers were created to analyze and verify the accounting record. Consequently, the reasonableness of the balances of the accounts constituting the financial statements of the entity was determined. Among the primary findings, it was determined that in the Rural Parish Autonomous Decentralized Government of Triunfo Dorado, economic events are not recorded contemporaneously, auxiliary books for some examined accounts are not kept, account balances are not reconciled, there is a lack of a manual outlining job functions, lack of protection for fixed assets, and deficient filing systems for the preservation and custody of supporting documentation, ensuring the legality, ownership, and accuracy of administrative and financial operations. Upon the completion of the entire financial audit process, an audit report was compiled, outlining the findings along with their respective comments, conclusions, and recommendations. The aim was to contribute to the authorities of the Rural Parish Autonomous Decentralized Government of Triunfo Dorado in improving financial management, accounting practices, and the internal control system within the institution. |
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