Auditoría Financiera al Gobierno Autónomo Descentralizado de la Parroquia Garza Real, periodo 2022
The present paper addresses a Financial Audit of the Decentralized Autonomous Government of the Garza Real Parish for the period January to June 2022. The objectives of the audit were to analyze the internal control system, verify compliance with legal provisions, execute the audit phases, and issue...
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| Format: | bachelorThesis |
| Language: | spa |
| Published: |
2024
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| Subjects: | |
| Online Access: | https://dspace.unl.edu.ec/jspui/handle/123456789/31449 |
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Add Tag | Summary: | The present paper addresses a Financial Audit of the Decentralized Autonomous Government of the Garza Real Parish for the period January to June 2022. The objectives of the audit were to analyze the internal control system, verify compliance with legal provisions, execute the audit phases, and issue a report with observations and recommendations. The methodology employed was mixed, combining qualitative and quantitative approaches. The research design was non-experimental and descriptive, observing and describing phenomena without deliberate intervention. The methods applied included deductive, inductive, analytical, and synthetic methods, as well as documentary analysis and observation techniques. The relevant results identified the inexistence of periodic revenue reconciliations, the lack of risk assessment in revenue management, and the absence of internal audits, among other problems. It was concluded that the lack of periodic reconciliations compromises the integrity of revenue records, the absence of a formal risk identification and assessment process affects the GAD's ability to implement effective internal controls, and the lack of internal audits represents a significant weakness in internal control practices. Recommendations included implementing regular revenue reconciliation processes, establishing clear procedures for the authorization and approval of financial transactions, formalizing the review and approval process for revenue transactions, and developing a formal internal audits program. In conclusion, there is a need to improve internal control and revenue management processes in the GAD of Garza Real to ensure accurate financial reporting and transparency in the management of public resources. |
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