Examen de Auditoria Integral al Area de Tesorería de la escuela Superior Politécnica de Chimborazo correspondiente al año 2013 /

Abstract

The research paper describes the development and A Review of the Comprehensive Auditing Area Treasury of the Polytechnic School of Chimborazo, Chimborazo Province, Riobamba Canton, 2013, which is responsible for distributing equitably and the transparent cancellations through electronic transfers using the system eSIGEF from the income received by the institution are these for Assignment Government, Self-Management and Accounts Receivable, through which evaluated accuracy, completeness, correct valuation and disclosure of the accounting-related accounts with the audited process and the internal control system was also evaluated, the compliance with the main legal provisions related, and by applying a group of indicators of management efficiency and effectiveness in fulfilling evaluated target and institutional targets set in the annual work plan area examined the results of the audit are presented in Integral Audit report where recommendations for improvements proposed for the area evaluated established in a plan implementation and monitoring of compliance with the recommendations.