Examen de Auditoría Integral al Departamento Administrativo Financiero del Servicio de Rentas Internas Regional El Oro, correspondiente al período 2013.

Abstract

The Integral Audit is a process performed in order to contribute to the improvement of the operations performed by the Financial Administrative Department of Servicio de Rentas Internas Regional El Oro. Financial Audit will allow, to express an opinion on the reasonableness of financial information about the efficient management of the allocated budget, that is its execution during the year. Audit management, will base on opinion on the set of operational plan indicators under the efficiency, effectiveness and economy, with accurate information on their compliance measurement in units of time. Compliance Audit will allow to conclude whether financial, administrative, economic and other operations have been performed according to the laws, regulations and internal procedures that are applicable. Audit of Internal Control, will allow to evaluate the overall internal control system and to conclude whether it is operating effectively in the achievement of the basic objectives: effectiveness and efficiency operations, reliability of financial reporting, compliance with laws and regulations.