Auditoría Financiera al Gobierno Autónomo Descentralizado de la Parroquia Vilcabamba, Cantón y Provincia de Loja, Periodo 2021

The research work entitled "FINANCIAL AUDIT OF THE AUTONOMOUS DECENTRALIZED GOVERNMENT OF VILCABAMBA PARISH, LOJA CANTON AND PROVINCE, 2021 PERIOD" was developed in compliance with the provisions established in the Academic Regime Regulation of the Universidad Nacional de Loja, as a requirement to obtain the degree and title of Accounting Engineer and Public Accountant Auditor. The main objective of this research work was to contribute to the decision-making process of the entity's directors by providing a proposal based on the results obtained from the financial audit. The study was conducted with the purpose of analyzing and evaluating the financial statements and documents of the Autonomous Decentralized Government of Vilcabamba Parish, Loja Canton and Province for the 2021 period, in order to provide a reliable and comprehensive report that could assist the entity's leaders in making informed decisions. In order to comply with the financial audit, a preliminary visit was made to the Decentralized Autonomous Government of Vilcabamba Parish to collect general information and the necessary accounting and legal documentation to gain an understanding of the entity. Subsequently, each of the components was evaluated, resulting in the following outcomes: current assets at 92.31%, non-current assets at 81.82%, liabilities at 96.97%, equity at 100%, revenues at 100%, and expenses at 92.31%. This resulted in a high level of confidence and a low level of risk, thus enabling the identification of certain deficiencies that the entity has in complying with the internal control standards issued by the Comptroller General of the State. During the implementation of substantive and control procedures for the different groups of financial statements established in the audit programs, each of the working papers was analyzed, verified, and designed based on internal control standards. As a result of this process, it was possible to determine the reasonableness of the balances presented in the financial statements, with the exception of the non-current asset component. This was due to the fact that the infrastructure assets were not depreciated in accordance with governmental accounting regulations. Therefore, the final audit report was issued, which presents the results obtained during the examination conducted on the entity. It is recommended to establish procedures focused on verifying each of the financial transactions carried out in the GAD of Vilcabamba Parish, in order to identify faults or errors and for the authorities to make appropriate corrective decisions in accordance with current legal provisions to improve the accounting and financial management of the institution.

• Main Author: Caillagua Cumbicos, Fabiola Nathali (author)
• Format: bachelorThesis
• Language: spa
• Published: 2023
• Subjects: <CONTABILIDAD Y AUDITORIA>; <AUDITORIA FINANCIERA>; <LOJA>; <VILCABAMBA>
• Online Access: https://dspace.unl.edu.ec/jspui/handle/123456789/27119