Examen de auditoría integral al proceso de potabilización de agua de la Junta Administradora de Agua Potable de la Parroquia Baños, correspondiente al período comprendido entre el 01 de enero hasta el 31 de diciembre de 2013.

Abstract

In this paper, Review of Integral Audit Process for Purification of water from Board parroquia Baños, the period from 1 January to 31 December 2013. It is given to known main aspects of comprehensive review applied to the object of study, the procedures, defined in the work program is implemented and the results obtained with recommendations aimed at continuous improvement process is presented. However, the Integral Auditing can be applied to the institution as a whole or singling out one or more components. They can be public or private. This work is aimed at fundamental process of an administrative board of drinking water, as it is the purification of the vital liquid for human consumption. The purification process analysis was performed to assess the financial position instituted internal control, compliance with laws and polices and administrative management.