Auditoría Financiera al Registro de la Propiedad del Cantón Cuenca, período 2018

Abstract

The set of practices applied along this Project constitute a replica of processes and products generated by governmental control entity at the country as a Financial Audit; with the aim to determinate the fairness at figures exposed in the Financial Statements by Registro de la Propiedad del Cantón Cuenca for the year 2018.

The theoretical framework shapes a guide which links up basic information for knowledge about entity with terminology used at Audit processes application. The Methodological Design exposes the kind of investigation used for the results proposed obtention.

The Project development exposes the Governmental Financial Audit essence along the application of its three phases: The planification phase, which attempts to collect information about entity and evaluates inherent and control risks with the purpose of detecting critical areas to be evaluated throughout the next phase. The Execution is the most important time in the process and consists of the application of Audit tests which were defined at programs with the aim to bear out that processes and results exposed by entity are fair or if there were not, detecting irregularities which are expressed through Audit report, as a part of the third and last phase named Communication of results in order to improve the processes related with Financial Management and Internal Control