Browsing by Author "Bueno Miguitama, Romel Alfredo"

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Auditoría financiera al Gobierno Municipal de Sevilla de Oro, período 2019
(Universidad de Cuenca, 2022-02-23) Bueno Miguitama, Romel Alfredo; Sucuzhañay Espinoza, Sonia Marisol; Calderón Ledesma, Edgar Francisco
This integrating project present the Financial Audit to the Municipal Government of Sevilla de Oro, for the period 2019”, whose objective was issue an opinion about the reasonableness of the figures presented in the financial statements, allowing the entity to implement corrective measures in case of deficiencies detected in the financial information. For the development of the project, a methodology based on quantitative and qualitative factors was applied, which are presented in four chapters: In chapter I, information on relevant aspects of the Municipal Government is detailed, such as: background of the canton, strategic planning, lagal basis, among others, to obtain a general knowledge of the entity. In chapter II, a brief theoretical framework is referred to as a fundamental part of the integrative project, allowing to have a complete vision of financial auditing, internal control and financial statements. In chapter III, the development of the phases of the financial audit is presented, starting with the preliminary planning where general information and main activities of the entity were obtained. Followed by the specific planning where the work programmes were designed by component, they are developed in the execution, and from them obtained sufficient, competent and relevant evidence to support findings found. Concluding whit the communication of results where the respective audit opinion was issued. Finally, in chapter IV, we issue conclusions and recommendations that allow the authorities of the Municipal Government to implement corrective measures and to be a contribution for the benefit of the entity.