Examen especial al servicio de la deuda del Gobierno Autónomo Descentralizado Municipal del cantón Cuenca. Período 2014-2016

Abstract

The integrating Project special exam to debt service of the Decentralized Autonomous Government of the canton Cuenca. Period 2014-2016, allowed to verify the reasonable security of the debt service, analyze payment processes, evaluate internal controls, and verify the integrity of the information and compliance with legal regulations. The present study consists three chapter which are detailed below: Chapter I contains important topics for the development of the project as: the GADs and the debt service grouped in generalities. Chapter II consists of the theoretical foundation of the audit, governmental audit, audit of public debt, special exam and internal control. Chapter III contains the practical application of special exam that includes the phases: the preliminary planning, the specific planning, the execution, and the communication of results and the issuance of the final report. Chapter IV contains recommendations, conclusions and limitations of the project carried out.