Auditoría de cumplimiento de leyes y regulaciones al área de Talento Humano de la institución Escuadrón de Reconocimiento Mecanizado N° 18 “Cazadores de los Ríos” correspondiente al periodo del 1 de enero al 31 de diciembre de 2014

Abstract

This work aims to verify compliance with laws and regulations held by the institution EMR No. 18 "HUNTERS OF THE RIVERS," by conducting a compliance audit, taking into account INTOSAI and the Auditing Integral Standards and Procedures (Yanel, 2006) as bibliography. As a contribution to the institution we intend to facilitate compliance with the specified norms and standards in order to meet the objectives and institutional goals. The compliance audit applied in this research is based on informative and descriptive data. Observation, communication, inspection and other techniques were employed in the collection and analysis of data. Internal control questionnaires and a risk matrix were developed to obtain levels of risk and audit, which results helped to elaborate a general work program to applied it to the institution, a report with results were presented to the Squadron Commander and Head of Human Talent.