Auditoría financiera al GAD parroquial de Los Encuentros cantón Yantzaza periodo enero - diciembre del 2021.
The Curricular Integration Work called Auditoría financiera al GAD parroquial de Los Encuentros cantón Yantzaza periodo enero - diciembre del 2021, was aimed to meet the objectives proposed that refer to evaluating the Internal Control system in the Autonomous Decentralized Parish Government of Los...
محفوظ في:
| المؤلف الرئيسي: | |
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| التنسيق: | bachelorThesis |
| اللغة: | spa |
| منشور في: |
2023
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| الموضوعات: | |
| الوصول للمادة أونلاين: | https://dspace.unl.edu.ec/jspui/handle/123456789/26488 |
| الوسوم: |
إضافة وسم
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إضافة وسم | الملخص: | The Curricular Integration Work called Auditoría financiera al GAD parroquial de Los Encuentros cantón Yantzaza periodo enero - diciembre del 2021, was aimed to meet the objectives proposed that refer to evaluating the Internal Control system in the Autonomous Decentralized Parish Government of Los Encuentros according to the existing norms, laws, and regulations; execute the stages of the Financial Audit: Planning, Execution, and Communication of results, to verify the reasonableness of the balances of the accounting accounts presented in the Financial Statements; and presenting a report containing comments, conclusions, recommendations, and the opinion of the auditor, which allow decisions to be made for better functioning of the parish GAD of Los Encuentros. For the development of the audit, a prior visit to the entity was first made, to collect information on its activities and operations. Then, the internal control evaluation of each component was developed to determine the level of risk, and the reasonableness of the balances presented in the financial statements, which were verified following the legal provisions of the current standard and the Generally Accepted Accounting Principles. In the execution phase, tests and procedures were established and applied to the accounting records to analyze, verify, and determine the reasonableness of the balances of the accounts that make up the financial statements. As a result of the financial audit, a report was issued that contains the opinion that determines the reasonableness of the balances of the accounts that make up the financial statements with qualifications, the financial statements examined and the internal control report; where the conclusions and recommendations proposed to correct the weaknesses found are specified, among the main ones are; no bank reconciliations are made, the funds collected are not deposited daily, there are no physical records of fixed assets, there is no annual training plan for employees, there is no distribution of activities for each employee, and no expense reports are presented to time, for which its application is recommended to the highest authority of the entity to improve the adoption of corrective actions and improve financial and accounting management. |
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