Examen de auditoría integral al proceso de pagos por contratación de obra pública y por adquisición de bienes y servicios, en la Unidad de Tesorería del GAD Municipal de Azogues, por el período comprendido del 01 de Enero al 31 de Diciembre de 2013.

Abstract

The application of integral audit in public institutions contribute significantly to the administrators decide wisely, to lead the organization towards achieving the objectives and goals and optimum performance of institutional management. The exam of integral audit to the payment process for hiring public works and acquisition of goods and services in the GAD Municipal of Azogues constituted an indispensable tool to determinate the current and expected situation of the entity, to analyze the institution with a comprehensive approach that includes the components: financial, internal control, compliance and management. The results showed the weak and strong points of the organization, it allowed to have a clear vision of the problems and risks facing the organization, as well as also propose solutions and recommendations aimed at continuous improvement in its processes and procedures. The integral audit, for their contribution in organizations with respect to trust and credibility of the information has been winning field at national and international level.