Auditoría financiera al Gobierno Autónomo Descentralizado Parroquial de Santa Ana por el período comprendido entre el 1 de enero al 31 de diciembre de 2018

Abstract

The entities, departments and agencies that belong to the public sector are obliged to report on the management they carry out, in addition, when managing public resources it is essential to evaluate the use given to them, that is why the financial audit of the Decentralized Autonomous Parish Government of Santa Ana was carried out for the period from January 1 to December 31, 2018, which will allow to determine if the figures present in the financial statements reasonably present the financial situation of this entity. The development of the audit was carried out through three phases: planning, execution and communication of results. The methodology used was the mixed approach, i.e. based on the qualitative and quantitative method; the qualitative method will allow a general knowledge of the entity to be obtained, which will be achieved through interviews with the authorities and officials and through the review of documentation such as the legal basis, internal regulations, statutes and other relevant information for the audit. The quantitative method will allow the analysis of numerical information and will be obtained through the horizontal and vertical analysis of the financial statements, application of financial indicators, tracking of transactions, reconciliations, recalculation of the figures present in the financial statements, among others. As result of the audit, a report will be issued containing comments and recommendations on the findings identified, which will enable the entity to improve its administrative and financial management.