Auditoría de Cumplimiento del Código de Ética para el Buen Vivir de la Función Ejecutiva del Ministerio de Inclusión Económica y Social, Azogues, año 2014

Abstract

The dissertation outlines the audit and compliance of the Code of Ethics of Good Living of the Executive Function applied to the Ministry of Social and Economic Inclusion at the District Directorate Azogues for the year 2014. The study begins exploring regulatory framework as well as an understanding of Audit definitions and a close look at the Code of Ethics. It is followed by a description of the institutional environment, in order to subsequently plan and execute the audit, which is comprised of an internal control assessment and a verification of compliance or non-compliance of its objectives, principles, values and responsibilities and commitments established in the Code of Ethics through audit programs designed for such, after an analysis of evidence available. The results provide support for future audits whereas non-compliance findings will ensure responsibilities in accordance whit the legal regulations of Ecuador; that’s to say, an academic approach to the real world.