Examen de auditoría integral al área de Control de Bienes, Proveeduría y Adquisiciones (Bienes de Larga Duración) de la Universidad Nacional de Chimborazo, provincia de Chimborazo, cantón Riobamba, año 2013

Abstract

he comprehensive audit is a test that provides objective and constructive assessment of the extent to which human and material resources, financial, are handled with due efficiency, effectiveness and quality in the different types of audit such as: financial audit, internal control, compliance audit and management audit. The comprehensive audit is a consultant to the administration and its recommendations should be timely, appropriate and enforceable. The need for comprehensive reporting is a valid to meet the challenges of external control of the Institution alternative. Planning, implementation and issuance of the report: In conducting this research work the process defined by Yanel White (2012) was followed. Preliminary planning: aims to develop a comprehensive strategy for its administration and driving. Execution: the purpose is to demonstrate the application of the work programs designed to meet the comprehensive audit strategy. Results communication: communicating to the management and staff of the institution, results during and after the comprehensive audit through a report.