Examen especial al cumplimiento de las recomendaciones emitidas en el informe del “Examen especial a los ingresos de gestión y gastos de gestión, por el período comprendido entre el 1 de enero de 2006 y el 31 de mayo de 2010, de la Junta Parroquial Jima”, durante el periodo 2012-2013

Abstract

The special examination, it is an audit of limited scope that is in charge of verifying, studying, and evaluating a part of the operations carried out by the Entity, applying skills and audit procedures, in order to verify the handling of the public resources, as well as the fulfillment of the regulation, applicable legal and regulatory procedures. Based on this concept, the development of the present thesis was realized by the target to state the fulfillment of the recommendations expressed in the special examination of audit realized by the General Controller's office of the State to the Rural Parochial Decentralized Self-government of Jima (GAD). In the first so called chapter “general Aspects knowledge of the entity”, we will know in a general way the Parish Jima, in addition to important information of the Rural Parochial Decentralized Self-government. In the second so called chapter “Basic Concepts Special Examination”, we will present the theoretical frame, on which our thesis work will be based. In the third chapter “Practical Case: Special examination to the Fulfillment of the Recommendations Expressed in the Audit report”, there was realized the analysis of the recommendations expressed in the audit report DR2-0012-2011 and the whole methodological process of the examination inside the lineaments of the management audit.The fourth chapter “Report of the Special Examination”, it contains the results of the pursuit, the analysis of the fulfillment of the recommendations and the finds been resulted how from the same one. In the fifth chapter we determine “Conclusions and Recommendations” that will serve as guide so that the entity takes necessary measures and this way to avoid future sanctions.