Examen de auditoría integral a las compras realizadas a través del proceso de ínfima cuantía del gobierno autónomo descentralizado provincial de Santa Elena, del 01 de enero al 31 de diciembre del 2013

Abstract

The purpose of this thesis is focused on conducting a review of comprehensive audit to purchases made through the process of tiny amounts of Self-Government Decentralized Provincial de Santa Elena, from January 1 to December 31, 2013, to procedures applicable according to the rules and procedures for the implementation of the Financial Audit, Internal Control, Compliance and Management, to address effectively the current challenges. It is considered feasible to apply the examination is that the comprehensive audit will serve as a control tool, from a report to assess financial management, compliance with laws, internal control, management and operations, providing the correct operation and control activities. As expressed in the projected through the issuance of a comprehensive audit report examination is appropriate to apply to such public entity, so that activities are carried out with the efficiency, effectiveness, efficiency and economy in order to achieve the objectives and goals.