Examen de auditoría integral al proceso de prestaciones de jubilación del Fondo para la protección de la vida, la salud y la vejez de los servidores de la Universidad de Cuenca Fondo previsional cerrado FONDOPROVIDA FCPC.

Abstract

The developed thesis focused on an examination of comprehensive audit process of retirement benefits, from the Fund for the protection of life, protection of life, health and old age of the servers of the University of Cuenca "FONDOPROVIDA-FCPC" for the period between 01 January 2011 to 31 December 2012. Examination of comprehensive audit was carried out looking at the different stages of the comprehensive audit, in order to issue a comprehensive report on financial management, internal control, compliance with laws and regulations and on the level of implementation of goals and objectives by the entity. Product of their work have been detected weak areas that need to be improved, in addition has been designed a plan of implementation of the recommendations in order to remedy the shortcomings found, thus contributing to the continuous improvement of the organization.