Browsing by Author "Morales Gutama, Mayra Lorena"

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    Auditoria financiera al Gobierno Autónomo Descentralizado parroquial rural de Molleturo período 2017 y 2018
    (Universidad de Cuenca, 2020-10-30) Morales Gutama, Mayra Lorena; Ortega Sinchi, Doménica Sofía; Calderón Ledesma, Edgar Francisco
    The following integrating project denominated: “Financial Audit to the Autonomous Decentralized Rural Parish Government of Molleturo period 2017 and 2018, represent a control model focused on the management of public resources through the planning and application of processes for the verification of the figures established in the Financial Statements. In Chapter I to establish the historical background and location of the parish, as well as the political and economic information of the entity. In Chapter II develops the Theoretical Framework concerning the definitions of the Financial Audit in a general way and for each of its stages until the communication of results. In Chapter III is presented the practical application, starting with the preliminary planning where a general knowledge of the entity is established, then in the specific planning the selection of significant accounts and the planning of processes for the risk assessment of each one of the components. For the execution, the programs established in the specific planning are developed, giving rise to obtain the findings presented in the comments of the Audit Report. Finally, in the Communication of Results, makes known the products reached from the development of the audit, as well as solutions to the deviation found with the objective of improve the internal control processes applied by the entity.