Examen de auditoría integral a Unidad Administrativa Financiera de la Dirección Distrital 07D03 Atahualpa Portovelo Zaruma- Educación, correspondiente al ejercicio fiscal año 2013.

Abstract

The work of investigation(research) has as aim(lens) realize an examination of integral audit to the Administrative Financial Unit of the Direction Distrit 07D03 Atahualpa Portovelo Zaruma - Education, correspondent to the fiscal year 2013 ", related to the budgetary groups 510000: expenses personnel, article: 510108 (educational) RMU, 520105 (administrative) RMU, 510510 services for contract, 510602 contributions IESS; group 530000 goods and services: 530303 travel allowances and subsistences, 530402 local buildings you investigate, 530811 materials for the construction, 530804 materials of office, 530805 materials of bathroom. And, to present a report of integral audit in which the reasonableness of the balances decides, to know if the activities execute with efficiency, efficiency, and efficiency of the internal control and fulfillment of laws; which(who) contains comments, conclusions, recommendations that they will make possible to improve the performance(discharge) and to strengthen the growth of the institution. In this examination of audit the stages of the audit were developing in chronological form, finally to elaborate the Report of Integral Audit; become attached in the International procedure of Financial Information, Ecuadoran procedure of accounting, of Audit Generally accepted, Internal Control, beginning of accounting generally accepted.