Auditoría financiera al Gobierno Autónomo Descentralizado de Sayausí durante el año 2015

Abstract

A financial audit enables the execution of a thorough analysis of financial information held by institutions, whether public of private, in which it is possible to measure or determine the reasonableness or otherwise of the financial statements presented by administration. In the case of public sector, we consider that is more relevant since it handles resources that belong to the society and therefore its operations must be performed with clarity and transparency, reflecting in its financial reports the reality of the economic situation in which it stands. For the reason, our integrative project is based on the completion of a financial audit to the Decentralized Autonomous Government of SAYAUSÍ, year 2015. For its elaboration an execution, the laws, rules and regulations will be taking into consideration, with the objective to issue an opinion in regards to the effects that the applied analysis generates for which a methodological process will be applied, this will begin with the preparation of the preliminary planning where the understanding of the business and its accounting system is generated, then we will have a specific planning that will be consists of the analysis of inherent risk, assessment of materiality and evolution of internal control, this will allows us to obtain a risk profile, to subsequently determine the nature and scope of the audit tests. With the implementation of the audit tests, we will verify the existence or non-existence of findings that will take us to issue the final report.