Auditoría Financiera al Gobierno Autónomo Descentralizado Parroquial Fundochamba, del Cantón Quilanga, Periodo 2022.
The financial audit is an indispensable procedure that is carried out in an entity with the objective of validating the accuracy of the balances reflected in the financial statements. In parallel, it also seeks to evaluate the performance of the internal control system implemented in the entity That...
Uloženo v:
| Hlavní autor: | |
|---|---|
| Médium: | bachelorThesis |
| Jazyk: | spa |
| Vydáno: |
2024
|
| Témata: | |
| On-line přístup: | https://dspace.unl.edu.ec/jspui/handle/123456789/29105 |
| Tagy: |
Přidat tag
Žádné tagy, Buďte první, kdo vytvoří štítek k tomuto záznamu!
|
Přidat tag | Shrnutí: | The financial audit is an indispensable procedure that is carried out in an entity with the objective of validating the accuracy of the balances reflected in the financial statements. In parallel, it also seeks to evaluate the performance of the internal control system implemented in the entity That is why the present Work of Curricular Integration called Financial Audit to the Autonomous Decentralized Parish Government Fundochamba, of the Quilanga Canton Period 2022, is carried out with the purpose of evaluating the internal control system under the rules and regulations that govern the Parish GAD, therefore, a preliminary planning is initiated that implies the knowledge of the institution and obtaining the necessary information for the development of the audit, the evaluation of the internal control system was carried out that allowed to know the measurement of the level of confidence and risk of the audited components, followed by the specific planning phase begins, in which materiality is considered, determine the audit approach and type of sampling to be applied; In the execution phase, it covers the elaboration of the audit program establishing the objectives and procedures to be developed with the application of compliance tests. During this stage, certain deficiencies are identified such as the non-application of the accrual principle by the GAD, the lack of a person responsible for the management of tangible assets, as well as the absence of a record for vehicle mobilization orders. In phase three, which is the Communication of Results, the reasoned opinion was developed with the financial statements, notes, comments, conclusions and recommendations, which concatenated to this is the consolidated audit report with the suggestions and recommendations to be implemented in the Parish GAD. |
|---|