Examen especial de Auditoria Integral a la ejecución presupuestaria de la Dirección Distrital 05D06 Salcedo – Educación, Provincia de Cotopaxi por el periodo comprendido entre Agosto 2013 – Agosto 2014

Abstract

This work represents the execution of a special examination comprehensive audit of the budget implementation of the Dirección Distrital 05D06 Salcedo Educacion, during the period understood between August 2013 - 2014, for the purpose of expressing an opinion on the reasonableness of the balances in the reporting of budget implementation, the adoption of an adequate system of internal control, compliance and compliance with applicable regulations, and measure the efficiency and effectiveness of operations. The Ministry of Education as lead agency, currently undergoing a change from its structure, towards a new management model that seeks to ensure access to quality education at all levels, in this sense has created district education offices nationwide , responsive to users based on the reality in which they operate, for which the state has made significant budgetary allocations for the fulfillment of the objectives. For this reason, and because the newly created entities, the application of a comprehensive review of audit to provide an assurance report, for corrective action in a timely manner to address is required.