Auditoría financiera al Gobierno Autónomo Descentralizado Municipal de Girón, período 2017

Abstract

The Financial Audit helps to have control of the activities and operations carried out by the entity, which contributes to the good management of the assigned resources and that have an impact with the preparation and presentation of the Financial Statements. In the Public Sector, it is very important to control these resources because they are part of the General State Budget and the entities, agencies and dependencies are obliged to report annually on the use of public resources; therefore, a Financial Audit is made to the Autonomous Decentralized Municipal Government of Giron for the period 2017, whose objective is to determine the reasonableness of the Financial Statements presented by the entity. In addition to evaluating the Internal Control System and determine compliance with laws, regulations and other regulations applicable to the Public Sector. For the development of the audit, a methodological process is followed that consists of: Planning, Execution and Communication of results; Through the application of interviews, surveys, observation and analysis of the operations related to the preparation of the Financial Statements, important findings are identified for the entity and formulate conclusions and recommendations aimed at improving its management.