Examen de auditoría integral al área de presupuesto de la Universidad Técnica de Manabí año 2013

Abstract

The present work of investigation had as principal intention realize an examination of integral audit to the area of budgets of the Technical University of Manabí, the same one that was based in executing all the phases of the process of integral audit, focused in thinking about the reasonableness of the related balances, the system of internal control, fulfillment of the principal legal dispositions and the management of the institution, offering the report of integral examination and the corrective actions; Including in the bibliography important aspects on the type of audit realized, continuing with the presentation of the conclusions and recommendations and finally the demonstration of the hypothesis, being feasible to do it, without finding any operative impediment, the results are positive, which allowed to generate recommendations, offering actions for the improvement of the institution.