Examen de Auditoria Integral al Componente de Cartera Vencida del IECE Regional 3 en el Cantón Riobamba Provincia de Chimborazo Año 2013

Abstract

The study presented is intended to demonstrate the Comprehensive Review of Audit process developed at the IECE Regional 3 in 2013, through the appointment of a prior theoretical framework of the audit and implementation phases: planning , implementation and communication of results; focused on the financial audit, internal control, compliance with laws applicable to the institution and its management. As a result of this review report in which conclusions and opinions on different findings in different audit processes (Finance, Internal Control, Compliance and Management) are included is issued, is also considered, an implementation plan for the recommendations issued for the purpose of generating added value to the management of the institution.