Examen de Auditoría Integral a los Ingresos y Gastos del Gobierno Autónomo Descentralizado Parroquial Rural De "Huambi", correspondiente al Periodo 2012

Abstract

The audit has it evolved throughout history, today is a duly planned in compliance with International Standards on Auditing and Assurance NIAS, under previously established criteria needed to substantiate a report, backed by evidence professional evaluation, critical ; sufficient, competent and relevant. An examination of Integral Audit review covers four environments, financial, compliance, internal control and management. This research highlights the theoretical elements initially underpinning a comprehensive audit to lead to the development of audit and issue a final report. By the nature of the audit, the Autonomous Government Decentralized Parish Rural Huambi, the objectives were determined by the assessment area, and so, it was analyzed whether internal control contributes to obtaining reliable, timely and useful information for appropriate decision-making, we checked whether the entity, the resources allocated, fulfilled in time, place and quality objectives and targets set in their programs and to review the efficiency and effectiveness in the use of its resources.