Examen especial de auditoría integral al componente de cartera vencida en el Gobierno Autónomo Descentralizado Municipal de Colta año 2012

Abstract

The present investigation was realized in the Autonomous Decentralized Municipal Government to that of Colta for the included period from January 1 to December 31, 2012. By means of the integral audit the administrative process is valued to evaluate, to identify and to guarantee those practices of frauds, bribes and acts of corruption. In order to evaluate or to examine if the entity has applied and used the human, financial and material resources with efficiency, efficiency and efficiency and if the results have been presented in opportune and reliable form of agreement to the legal in force regulation to which one finds the institution subject. The Integral Audit has as aim analyze the financial information, the system of control, the fulfillment of the legal, operational regulation in search of the managerial improvement, across offers, instructions and reports, and since it is easier evaluate controls than mitigate the mistakes and diversions before or in the moment in which it happens, to discovering in later form .y could fulfill his goals and proposed aims, in efficient form.