Examen de Auditoría Integral al área de ejecución presupuestaria de la Dirección Provincial del Consejo de la Judicatura Zamora, correspondiente al ejercicio económico del año 2013

Abstract

The present investigation focused on a comprehensive review of audit budget execution process of the Provincial Council of the Judiciary Zamora, by procedures according to the activities of the institution, such, this project is related to study 510105 001 items Unified Payroll, Personal Services 510510 001 510203 001 Contract and Thirteenth Salary; and present a comprehensive audit report in which the reasonableness of balances is determined, whether the activities are developed with efficiency, effectiveness and quality, check the effectiveness of internal control and compliance with laws, rules and regulations that they are applicable, which contains comments, conclusions and recommendations that could facilitate improved performance and strengthen the institutional growth. This test is to develop each of the stages of the comprehensive audit, in compliance with the NEC Financial Reporting Standards, Auditing Standards Generally Accepted NAGA, the NCI Internal Control Standards, International Financial Reporting Standards IFRS Principles GAAP Generally Accepted Accounting.