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

Abstract

The comprehensive audit department financial the clinic medical modern CLIMED, corresponding to the period 2013 has been developed considering the analysis of internal control; compliance with legal provisions, and other rules applicable to the institution; and the goals and objectives, also determine the reasonableness of the figures in the financial statements, research that will serve as a tool to improve control systems administrative and financial department. Through the evidence obtained in the investigation of the comprehensive audit practiced at this Department has allowed to express a reasonable opinion on the results of the administrative and financial operations of this Department, except for: The lack of knowledge of the structure and functions for lack of organization charts and ainly manuals of functions and procedures; Informality in the process of delegation of authority, this carries risks of administrative order; Finance Department currently does not have a system of internal control that contains rules,policies, procedures and instructions.