Examen de auditoría integral al proceso de gestión de servicios públicos del Gobierno Autónomo Descentralizado del cantón Bolívar, por el período comprendido entre el 1 de enero de 2012 y el 31 de diciembre de 2013.

Abstract

The comprehensive audit is an alternative to current control schemes in Ecuador because it is shown that an entirely financial approach does not ensure compliance with laws and regulations, as well as proper implementation and operation of internal control, as well as proper management in the utilization of resources and achieve objectives. Therefore it has become necessary to have assurance reports that provide the necessary credibility to the organization, in order to comply with the fundamental objective of the audit is organizational improvement.By performing this audit the contribution to the Autonomous Decentralized MunicipalGovernment allowed the canton Bolívar, is the plan to implement recommendations that will improve their management, financial aspects, the system of internal control and compliance with laws and regulations, becoming an essential tool for decision making.