Examen de Auditoría Integral al departamento de gestión financiera contabilidad y presupuesto de la dirección distrital de salud 05d01 Latacunga por el periodo comprendido 01 de enero al 31 de diciembre del 2012

Abstract

This work presents a theoretical and practical process of an Integral Audit, conducted by Department of Financial Management, Accounting and Budget of the District Health Directorate 05D01 City Latacunga the period 01 January to December 12 of 2012, which is objectively evaluate financial information, a study was conducted in depth the administrative process of compliance with legal regulations and internal control. Today the demands on public services makes public servants in in constant change and preparation the Exam Integral Audit provide a comprehensive understanding of the entily, which concludes with Audit Report, wich will serve as a tool to optimize financial management, internal control and target the optimal compliance with laws and regulations, to provide effective, efficient and quality service to users As mentioned above is feasible, timely and appropriate to apply an Integral Audit to provide quality services at the forefront of needs through continuous improvement. KEYWORDS: Integral Audit, Audit Report, Effective, Efficient, Compliance Control.