Examen de auditoria integral al subproceso administración del cementerio del Gobierno Autónomo Descentralizado Intercultural del Cañar en el periodo desde el a de enero del 2009 al 31 de diciembre del 2013.

Abstract

The present work investigativo to obtain the title of magister in auditoría integral titled "AUDITORÍA INTEGRAL To THE SUBPROCESO OF ADMINISTRACION OF THE CEMETERY OF THE GOVERNMENT AUTONOMO DECENTRALISED INTERCULTURAL OF THE CANTÓN CAÑAR BY THE PERIOD COMPRISED BETWEEN 1 JANUARY OF THE 2009 To 31 DECEMBER OF THE 2013", with the purpose to determine if the administration presents his financial states reasonably, if the internal control is the suitable, if the rule established is applied properly and if in the fulfillment of aims, put and gestión has been effective, efficient and has realised them with quality. The report of integral audit will serve of tool for the taking of decisions around improving continuously the services that offers the cemetery of the cantón Cañar and reach the aims of the subproceso and of the institution in general with efficiency and efficiency. The work of thesis turns into important by the fact that it is an alternative of control that will allow to know the fortresses and existent weaknesses in the subproceso. The phases of the auditoría integral are: planning that divides in preliminary planning and specifies, the execution, the communication and the follow-up.