Examen de auditoría integral al departamento de división administrativa y financiera, proceso de adquisiciones del Cuerpo de Bomberos de Loja. Período comprendido del 1º de enero al 31 de diciembre del 2012.

Abstract

The comprehensive audit plays a role of paramount importance in controlling the activities of the companies both public and private sectors, thereby enabling them to improve their tactical and strategic management in the context of service delivery and the demands that the globalization and business competitiveness require. In this context, the present research work was carried out based on the overall objective concerning a review of comprehensive audit in the department administrative and financial division procurement process Loja Fire Department, in the period from 1º. January to December 31, 2012, in compliance with specific objectives in every one of the phases of the comprehensive audit, we examined the internal control system, the reasonableness of the balances, compliance with key laws and legal provisions; and, the development of institutional management in the procurement process , once processed information that allowed the generation of the comprehensive audit report corrective action is through the improvement plan established for this purpose.