Diseño y propuesta de implementación de mapa de riesgos, plan de mitigación y auditoría basada en riesgos para el área contable del Consejo de Gobierno del Régimen Especial de Galápagos del periodo 2016

Abstract

Since the Governing Council of the Special Regime of Galapagos is one of the most relevant institutions of the Galapagos province categorized as a ministry when being in a special regime, it is necessary to make an analysis to the Financial Directorate specifically to the accounting area where all the payments are processed Which will later be admitted to the platform of the government financial administrative system, the object of this study will apply the theoretical and practical conceptualizations to evaluate internal control through a dynamic process of a risk-focused audit determining the factors that affect or prevent the achievement of objectives Strategic and thus provide recommendations to the authorities as a result of the evaluation of the risk map to ensure the development of effective and efficient financial management