Auditoría integral al presupuesto de ingresos y gastos del Consejo de Seguridad Ciudadana del cantón Cuenca, para el período comprendido entre el 01 de enero de 2013 al 31 de diciembre de 2013

Abstract:

The practice of integral auditing is not common in Ecuador; traditionally, financial audits and special examinations have been conducted especially in the public sector. For this reason an integral audit was applied in the “Consejo de Seguridad Ciudadana del cantón Cuenca” (Citizen Security of Cuenca) for the period between January 1st and December 31st 2013 to its budget of income and expenses. The application of integral auditing in this entity helped saving time, resources and to evaluate the financial aspect of budget execution, the legal compliance, the internal control structure and the compliance of institutional objectives and goals. The planning, implementation and communication of results were applied. In the implementation phase several findings were obtained in financial and legal aspects, internal control and management; for which, recommendations were generated, as well as an implementation plan. This information was brought to the attention of the highest authority for its applicability with the purpose of performing the necessary corrective measures to improve the activity of the entity, its management and the compliance of its objectives and mission. At the end, a draft of the audit report was shared with the Council’s highest authority and the rest of the officials involved in the project. Keywords: budget, audit, report, recommendations.

Año de publicación:

2015

Keywords:

• Auditoria administrativa
• Administracion pública
• Magister en Auditoria Integral - Tesis y disertación academicas
• INNOVACIÓN ORGANIZACIONAL

Fuente:

rraae