Auditoría Integral de la Empresa Municipal de Agua Potable y Saneamiento Ambiental del cantón Espejo EMAPSA-E, por el período comprendido entre el 1 de enero al 31 de diciembre de 2013

Abstract

The EMAPSA-E is a public entity, whose main purpose for which it was created is the provision of potable water and basic sanitation directly related to the quality of life and health of its inhabitants. The comprehensive audit review of the Municipal Water and Sanitation Canton Mirror EMAPSA-E, covering the period between January 1 and December 31, 2013, and includes reviewing the main accounts related to the management Technical and Commercial entity, considered mission areas which provide added value and are the raison d'etre of the EMAPSA-E. In this paper a study comprehensive audit of the four audits that form was made: financial, management, internal and legal control, the results concluded in the report of comprehensive audit in which the weaknesses found were embodied; and its recommendations will support the administration of the state, improving and optimizing the operations and processes of the organization.