Auditoría financiera al Gobierno Autónomo Descentralizado Municipal de El Pangui, periodo 2016

Abstract

The purpose of this integrative project was to carry out a Financial Audit to the Municipal Autonomous Decentralized Government of El Pangui, 2016, to verify the reasonableness of the figures presented in the financial statements prepared by the entity's administration, in order to be able to give an auditor’s opinion. In chapter I, the problem is described by breaking down the objectives of the audit; there is also a description of the entity, showing the most relevant information as to begin demonstrating how the project will be developed. Chapter II includes all the theoretical support that sustains our work such as: manuals, standards, and other concepts that provide the necessary guidelines to develop the project. In chapter III, the audit is shown developed in all its phases beginning with planning, where it was possible to acquire a general idea of how the entity works and identify its mission, vision, objectives among other important points; moreover, an analysis of the entity's internal control was carried out. Then we proceeded to the execution stage, where all the relevant compliance and substantive tests were carried out in order to gather the necessary evidence, which was used to prepare the report that contains the recommendations that can improve the operation of the entity through communication of results. Finally Chapter IV, generated conclusions and recommendations according to our criteria and experience, which will contribute to improve the performance of the entity.