Auditoría financiera al gobierno autónomo descentralizado parroquial de Malacatos, periodo 2020.
The following research work entitled FINANCIAL AUDIT TO THE AUTONOMOUS DECENTRALIZED PARISH GOVERNMENT OF MALACATOS (GAD) DURING THE PERIOD 2020; aims to meet the objectives that refer to evaluate the internal control system in accordance with the provisions of the laws, regulations and standards se...
Gorde:
| Egile nagusia: | |
|---|---|
| Formatua: | bachelorThesis |
| Hizkuntza: | spa |
| Argitaratua: |
2022
|
| Gaiak: | |
| Sarrera elektronikoa: | https://dspace.unl.edu.ec/jspui/handle/123456789/25198 |
| Etiketak: |
Etiketa erantsi
Etiketarik gabe, Izan zaitez lehena erregistro honi etiketa jartzen!
|
Etiketa erantsi | Gaia: | The following research work entitled FINANCIAL AUDIT TO THE AUTONOMOUS DECENTRALIZED PARISH GOVERNMENT OF MALACATOS (GAD) DURING THE PERIOD 2020; aims to meet the objectives that refer to evaluate the internal control system in accordance with the provisions of the laws, regulations and standards set by GAD. It is also aimed to determine the reasonableness of the accounts reflected in the financial statements, through the application of methods and procedures in accordance with the audit programs and prepare the final financial audit report containing comments, conclusions and recommendations in order to present a contribution to the directors of the GAD for appropriate and timely decision making. To carry out the financial audit, a previous visit was made to the Autonomous Decentralized Parochial Government of Malacatos in order to collect timely information that allows to know the entity, then the internal control evaluations were made to each of the components in order to determine the level of risk, the audit approach and the reasonableness of the balances presented in the financial statements, which were analyzed and verified according to the current regulations. Through the execution of the procedures established in the different audit programs, each of the working papers was analyzed, checked and designed, based on the international auditing standards that allowed determining the reasonableness of the balances presented in the financial statements, thus, it is recommended to perform an annual financial audit to demonstrate the reasonableness of the accounting balances, likewise to determine failures or errors in management and take appropriate corrective decisions. |
|---|