Auditoría financiera al Gobierno Autónomo Descentralizado Parroquial Rural de San Joaquín, periodos 2017 y 2018

Abstract

This inclusive project named “Financial Audit to the Rural Autonomous Decentralized Parochial Government of San Joaquin, time period from 2017 to 2018, has the objective of verifying the reasonableness of the figures contained in the financial statements presented by the entity, so deficiencies can be identified to suggest the application of the necessary remedies that help develop the GAD Parochial committee. The applied methodology is based on quantitative as well as qualitative factors, applied in each phase that understands the audit. This is how in the planning it will be obtained the general knowledge of the entity through observation, administration of surveys, questionnaire for evaluating internal control and others, in the execution stage the established work programs in the previous stage were applied by physical verification means, documental reviews, among others, and in this way it will be obtained working papers containing enough and necessary evidence to sustain the findings. Finally, in the stage of results communication the respective audit judgement will be issued, which contains the opinion type about the reasonableness of the figures presented in the financial statements. This is how through conclusions and recommendations related to the detected findings it is expected to contribute to the entity development and improvement so suitable and accurate decisions can be taken in the appropriate time.