Browsing by Author "Paute Panza, Diana Alexandra"

Now showing 1 - 1 of 1

Auditoría financiera al Gobierno Autónomo Descentralizado de la Parroquia Victoria del Portete, por el período 2017
(2019-08-08) Cabrera Cabrera, Katherin Elizabeth; Paute Panza, Diana Alexandra; Aguirre Quezada, Juan Carlos
The integrating project called Financial audit of the Decentralized Autonomous Government of the Parroquia Victoria del Portete, for the 2017 period; had the purpose of obtaining reasonable assurance of the figures presented in the financial statements to determine whether they offer reasonable assurance. To achieve a complete job, the auditor team considered it important to perform an evaluation of the internal control system, as well as to verify compliance with the provisions under which the entity is governed. In this way, the methodological process of the financial audit was developed through the following phases:  Preliminary planning, in which the base information was obtained for the knowledge of the entity and its surroundings; in addition to the preliminary evaluation of internal control.  Specific planning, phase in which the financial information was analyzed by component, the internal control was measured in a more detailed and rigorous manner and the respective work programs were generated.  Execution, phase dedicated exclusively to the application of the audit programs, obtaining as a result the different work papers together with their supporting evidences.  Communication of results, final stage, whose purpose was to read the opinion of the independent auditors as a result of the audit process carried out.