Auditoría de cumplimiento a la ejecución presupuestaria del Gobierno Autónomo Descentralizado Municipal de Zamora. Año 2013

Abstract

This final thesis project focuses on compliance auditing and its application in a public institution. Its main objective was to determine the degree of compliance and knowledge of budgetary implementation, by the servers of the autonomous decentralized Municipal Government of Zamora in the 2013 period, in order to improve the process and avoid the anomalies and breaches of the budgetary management.

The audit was carried out through the following phases: the first one was planning; which is a preliminary knowledge of the entity accessing the information needed to proceed in the next stage; the execution, where techniques and procedures that help determine the leaves of findings according to evaluation of the internal control, referring to the irregularities detected in the process of the audit of compliance, in the communication of results; it is issued the report where express a professional opinion focused found deficiencies, and follow-up; already identified abnormalities is set a schedule detailing the activities to meet on an estimated time.