Auditoría financiera en el sector público, caso: Gobierno Autónomo Descentralizado de la parroquia rural San Francisco de Sageo, en los períodos comprendidos entre 01 de enero y el 31 de diciembre de los años 2017 y 2018, año 2019

Abstract

The development of this thesis called “Financial Audit in the Public Sector. Case: San Francisco de Sageo Rural Parish Decentralized Autonomous Government in the period from January 1 to December 31 of 2017 and 2018” was developed in order to verify the reasonableness of the balances of the financial statements presented in the entity. In this special examination four chapters are considered: the first chapter deals with the preliminary knowledge of the entity in which, for its verification of the fulfillment of the objectives, the internal control questionnaires were developed to the maximum authority. Consecutively, in the second chapter, an art scan was carried out on the basic definitions involved in a financial audit based on the methodological guide of the State Comptroller General's Office, which contemplate the rules and procedures for conducting audits in the Ecuadorian Public Sector. Later in the third chapter, the Preliminary and Specific Planning of the Audit is developed, based on the global knowledge of the entity, analyzing the components: Cash-Banks, Long-Term Assets, Inventory, Income and Expenses with their respective audit programs , working papers and the findings detected in the development of the audit that are backed with sufficient, relevant and competent documentation, with their respective audit marks in each of them. And finally, in chapter 4, the auditor's professional opinion is expressed expressing his opinion on the reasonableness of the financial statements.