Evaluación al sistema de control interno aplicado al Gobierno Autónomo Descentralizado Municipal de Chordeleg periodo 2016

Abstract

The present integrative project is focused on the evaluation of the internal control of the decentralized Municipal Government of Chordeleg and the following-up of the recommendations of the last special examination carried out by the “Contraloría General del Estado”, applying the Internal Control Rules, with the objective to measure the efficiency and effectiveness of the operations through the application of the current regulations to have security in the financial information in the decision making. The first chapter is about the general knowledge about GADM from Chordeleg to obtain relevant information in the development of the project. In the second chapter the regulations that are to be applied are included, framed in the rules of the Internal Control, composed of Control Environment, Risk Evaluation, Control Activities, Information and Communication, and finally the Follow-up. The third chapter concerns to implement an investment project, starting with the trades of notifications, then the planning report to get the report with the corresponding results. Finally, the fourth chapter deals with the conclusions, recommendations, biography, annexes where the different methods are detailed that were applied in the evaluation that support the results obtained.