Auditoría financiera al Gobierno Autónomo Descentralizado Municipal de Déleg: periodo: 2017

Abstract

The present project deals with the study about the reasonableness of the financial statements of the Déleg Municipal Decentralized Autonomous Government, period: 2017, using as a fundamental tool the government financial audit. In chapter I, general aspects of the object of study are detailed, which allow obtaining a basic knowledge of the entity where the present project is carried out. In chapter II, the main theoretical conceptions of the audit are described in a general way, until addressing specific issues of the government financial audit to be applied in the project. In chapter III, the process of government financial audit is developed in its respective phases; being the first planning, where the necessary knowledge about the entity was obtained and internal control was evaluated, in order to define the appropriate tasks to be executed. The second phase corresponds to the execution, where the procedures or tasks described in the audit programs were performed, obtaining sufficient and pertinent evidence that helps to support the content of the audit report, which is presented in the last phase corresponding to the communication of results. Finally, chapter IV establishes the conclusions that were generated as a result of the development of this project, as well as describing recommendations aimed at correcting deficiencies of the entity.