Examen de auditoría integral al gobierno autónomo descentralizado parroquial rural “Manuel de J. Calle”, periodo comprendido entre el 01 de enero de 2013 al 31 de diciembre de 2013

Abstract

The reason for this thesis focused on a review of comprehensive audit Gobierno Autónono Descentralizado Parroquial Rural "Manuel J. Calle", comprised of January 1 to December 31, 2013 period, was developed considering planning by applicable procedures according to the activities thereof, to facilitate progress and continuous improvement, to deal with solvency current challenges and facilitate timely decision making through the implementation of the activities and operations possible to achieve institutional goals. Through the evidence obtained in the research of comprehensive audit performed has allowed to express a reasonable opinion on the results of the administrative and financial operations of the board. Another reason why it was considered applying the test is what the comprehensive audit is an alternative control force, to provide a comprehensive evaluation report to, operational, financial management law compliance and internal control.