Contabilidad y Auditoria

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El informe de auditoría y el manejo presupuestario en los Gobiernos Autónomos Descentralizados (GAD’s) de Tungurahua
(2016-11) Montero Solano, Patricio Esteban; DT - Molina Jiménez, Ana Graciela
To develop the research of the topic," THE AUDIT REPORT AND BUDGET MANAGEMENT OF THE AUTONOMOUS DECENTRALIZED GOVERNMENT (GAD'S) Tungurahua", it has the fundamental purpose of answering to the detected issue which is: "Failure to comply with the recommendations proposed in the audit reports or special tests and their effect on the budget of the GAD's in the province of Tungurahua " it was necessary to verify the accomplishment and monitoring of the proposed recommendations in the audit reports to determine the level and percentage of fulfillment. Currently, it can be noticed that there are inconsistencies in the internal GAD's addresses therefore it becomes difficult to ensure the compliance of the recommendations provided by the comptroller to ensure efficient and effective budget management, that is the reason why uncertainty prevails in the development of their functions, and therefore, the greater the risks to assume. That means, the lower the degree of strict compliance with the recommendations made by the Comptroller, the greater the risk in managing and safety of the different municipal departments