Examen de auditoría integral al proceso de cuentas por pagar y patrimonio del Fondo Privado de Cesantía de los Servidores de la Contraloría General del Estado, por el período del 1 de enero y el 31 de diciembre de 2013

Abstract

This work is aimed at implementing the Comprehensive Audit of accounts payable processes and assets of the Unemployment Fund of the Comptroller General, through objective assessment and obtaining sufficient appropriate evidence, competent and financial information, the structure of internal control, compliance with applicable laws, the January 1, 2013 to December 31, 2013, considering the following objectives: • Express an opinion on the fairness of the financial statements, and if they are prepared in accordance with generally accepted accounting principles. • Establish whether financial, administrative, economic and other operations have been performed in accordance with the laws, regulations and statutory regulations. • If the Unemployment Fund has been conducted in an orderly manner in achieving the goals and objectives. • Evaluate the internal control system to determine whether it works effectively to achieve the following relevant criteria: 1. Effectiveness and efficiency of operations 2. Reliability of financial reporting 3. Compliance with regulations, laws and regulations