Auditoría financiera al Gobierno Autónomo Descentralizado Parroquia de Sinincay, período 2020

Abstract

Financial audit in a Autonomous Decentralized Government (GAD) is essential to ensure the proper management and transparency of public resources, ensuring compliance with regulations and accountability to the community and authorities. During a financial audit, various techniques and tools are applied to evaluate and verify an organization's financial information. These include analytical review, physical inspection, external confirmation, statistical sampling, interviews, questionnaires, document review, use of audit software tools, analytical procedures, internal control review, confirmation techniques, and document and record review. Significant deficiencies in internal controls requiring immediate attention were identified during the financial audit at a Parish GAD. These deficiencies encompass aspects such as lack of periodic staff evaluation, absence of a risk mitigation plan, lack of an organizational chart ensuring separation of incompatible functions, and delays in recording advance payments for insurance policies, among others. These findings reveal weaknesses in internal processes,

compromising efficiency, transparency, financial management effectiveness, and decision- making. It is recommended that the President of the Parish GAD promptly address these

deficiencies, designate responsible parties and deadlines for correction, and involve all areas to strengthen internal controls. This action will be crucial in enhancing governance, accountability, and confidence in the management of public resources within the entity.