Tipos de informes emitidos por auditores en instituciones públicas del Ecuador, Dirección Regional 4 Loja - Zamora periodo 2013 - 2017

Abstract

Abstract: The present degree work called Types of reports issued by auditors in Public Institutions of Ecuador, Regional Directorate 4 Loja-Zamora, period 2013-2017, was carried out in order to know the quality of information in the reports of the audited institutions, as well as the type of audit or examination applied, procedures and techniques; to establish the agreement between the applied and the dispositions emitted by the control organism that is the General Comptroller of the State. The information registered in the CGE Regional Directorate 4 system between 2013 and 2017 was analyzed, where 430 reports are included and a sample of 110 is obtained for the analysis. Among the most relevant results, it is highlighted that the years with the highest application of audits are 2014 and 2017 with 25% each year in relation to 2013 with 21%, 2016 with 16% and 2015 with 13%, likewise the most evaluated area corresponds to the administrative, the reports comply with the provisions of the manual of government audit, of which 70% of reports determined administrative responsibility due to non-compliance with procedures, budgetary control, use of items, lack of control procedures, breach of contracts, 27% civil liability was determined and in 3 % to criminal responsibility, the same that have been transferred to the courtrooms for their respective monitoring and investigation.