Examen de Auditoría Integral a las cuentas por cobrar del Gobierno Autónomo Descentralizado Municipal de Huamboya, por el período comprendido entre el 1 de enero de 2010 al 31 de diciembre de 2013

Abstract

The present study was conducted prior to obtaining the title of Master in Integral Audit Review called comprehensive audit of accounts receivable Decentralized Autonomous Municipal Government Huamboya for the period from 1 January 2010 to 31 December 2013, the same that is based on the knowledge acquired during the Masters, has developed the appropriate justification for their execution, the conceptualization of the comprehensive audit, the importance, the four approaches are: financial, internal control, compliance and management; report content Comprehensive Audit or Assurance Report, it must be planned and properly executed. Knowledge Decentralized Autonomous Municipal Government of Huamboya, mission, organizational structure, objectives, among others. As a result we have the "Comprehensive Audit Report" which is made up of a cover letter addressed to the High Authority and a total of five findings, which were made with the four attributes condition, criteria, cause and effect; and, each with their respective conclusions and recommendations.