Auditoría financiera al Gobierno Autónomo Descentralizado Parroquial de Bulán, periodos 2016 y 2017

Abstract

The present integrating project denominated: "Financial Audit to the Autonomous Decentralized Government (GAD-Gobierno Autónomo Descentralizado-by its acronym in Spanish) of Bulán Parish was carried out with the objective of ruling on the reasonableness of the financial statements prepared by the administration of the entity, during the period between January 1, 2016 as of December 31, 2017. It is done through the application of quantitative and qualitative methods in the different phases of the audit: In preliminary planning through the acquisition and collection of information by the audited entity, which helps us obtain a general knowledge of it; followed by the specific planning in which the respective programs are designed by component to be developed in the execution phase, in which sufficient, competent and relevant evidence is obtained that evidences the findings found; the communication of results, where an audit report will be issued containing an dictum in which our opinion is expressed, the complementary financial information and the respective audit results. In chapter IV of our integrative project we issue our conclusions and recommendations, in order to positively contribute to the entity for decision making.