Examen de auditoría integral al programa formación de plantaciones de la empresa pública de desarrollo productivo y agropecuario de sur DEPROSUR EP., del Gobierno Provincial de Loja, de la provincia y cantón Loja, por el periodo comprendido del 01 de enero al 31 de diciembre de 2013.

Abstract

In this work investigation, a “Test of Integral Audit to the Formation Program of Plantations of Public Enterprise of Productive Development and Agricultural of South DEPROSUR EP. From the Provincial Government of Loja, of the Province and Loja county, was done between January 01through December 31stof 2013”. This test allowed us to evaluate with better understanding the activities developed into the Provincial Plant of Biomaterials and Reactivation of Productive Centers of Lanzaca and Yamana, because they were analyzed from an integral perspective that included the financial test, of internal control, of the legal regulations and procedures. The outcomes of this test were presented to the administration staff of DEPROSUR EP trough a report of the audit process. In this report, we can see the outcomes of the comparison between the facts, the criteria and financial regulations of the internal control, of the legal regulations and procedures that were implemented; also in the report are the recommendations given to the administration staff for better decision making.