Auditoria regular municipio de Cordoba Quindío vigencia 2012
The regular audit is the review and the examination performed in audit institutions superior to processes of different nature, which make the different agencies of central, state and local government in the compliance of its legal powers that aim to issue a judgment on the efficacy, efficiency and p...
- Autores:
-
Uribe Ríos, Stefania
- Tipo de recurso:
- Trabajo de grado de pregrado
- Fecha de publicación:
- 2013
- Institución:
- Universidad del Quindío
- Repositorio:
- Repositorio Universidad del Quindío
- Idioma:
- spa
- OAI Identifier:
- oai:bdigital.uniquindio.edu.co:001/1188
- Acceso en línea:
- https://bdigital.uniquindio.edu.co/handle/001/1188
- Palabra clave:
- Auditoría financiera
procedimientos de auditoria
- Rights
- openAccess
- License
- Derechos Reservados - Universidad del Quindio, 2016
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Auditoria regular municipio de Cordoba Quindío vigencia 2012 |
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Auditoria regular municipio de Cordoba Quindío vigencia 2012 |
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Auditoria regular municipio de Cordoba Quindío vigencia 2012 Auditoría financiera procedimientos de auditoria |
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Auditoria regular municipio de Cordoba Quindío vigencia 2012 |
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Auditoria regular municipio de Cordoba Quindío vigencia 2012 |
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Auditoria regular municipio de Cordoba Quindío vigencia 2012 |
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Auditoria regular municipio de Cordoba Quindío vigencia 2012 |
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Auditoria regular municipio de Cordoba Quindío vigencia 2012 |
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Uribe Ríos, Stefania |
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Universidad del Quindío - Colombia - Asesora - León Martínez, Irma |
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Uribe Ríos, Stefania |
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Auditoría financiera procedimientos de auditoria |
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Auditoría financiera procedimientos de auditoria |
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The regular audit is the review and the examination performed in audit institutions superior to processes of different nature, which make the different agencies of central, state and local government in the compliance of its legal powers that aim to issue a judgment on the efficacy, efficiency and profitability meeting the objectives of the state entity under review in order to monitor public management and safeguard the society’s rights. In the particular case of this current internship, it will be carried out a regular audit to the town Cordoba for 2012, based on the territorial audit guide (GAT) , in such an attainment it will be taken into account each audit phase ;it will be started by the planning stage in which it will be known and verified all the information given on the physical and magnetic through SIA and COVI application , where by means of verification it may be determined the flaws that occur in the information provided . The execution stage concerns the confirmation and verification of the information regarding the control subject, where it will be established and verified the compliance of each of the processes designed by the entity and that are contained in the guidelines of the legal frameworks that they confer upon. Finally, in the report phase, it will be released the results of the development of the previous phases, in order to give a unified outlook formed by the judgment of the financial statements and the concept on the management and the outcomes. |
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Universidad del Quindío - Colombia - Asesora - León Martínez, IrmaUribe Ríos, Stefania2017-08-22T20:47:31Z2017-08-22T20:47:31Z2013-12-12https://bdigital.uniquindio.edu.co/handle/001/1188The regular audit is the review and the examination performed in audit institutions superior to processes of different nature, which make the different agencies of central, state and local government in the compliance of its legal powers that aim to issue a judgment on the efficacy, efficiency and profitability meeting the objectives of the state entity under review in order to monitor public management and safeguard the society’s rights. In the particular case of this current internship, it will be carried out a regular audit to the town Cordoba for 2012, based on the territorial audit guide (GAT) , in such an attainment it will be taken into account each audit phase ;it will be started by the planning stage in which it will be known and verified all the information given on the physical and magnetic through SIA and COVI application , where by means of verification it may be determined the flaws that occur in the information provided . The execution stage concerns the confirmation and verification of the information regarding the control subject, where it will be established and verified the compliance of each of the processes designed by the entity and that are contained in the guidelines of the legal frameworks that they confer upon. Finally, in the report phase, it will be released the results of the development of the previous phases, in order to give a unified outlook formed by the judgment of the financial statements and the concept on the management and the outcomes.La auditoría regular es la revisión y examen que llevan a cabo las entidades fiscalizadoras superiores a las operaciones de diferente naturaleza, que realizan las dependencias y entidades del gobierno central, estatal y municipal en el cumplimiento de sus atribuciones legales que tiene como finalidad de emitir un dictamen sobre la eficiencia, eficacia y economicidad en el cumplimiento de los objetivos de la entidad estatal sometida a examen, para así vigilar la gestión pública y salvaguardar los derechos de la sociedad. Para el caso particular de la presente pasantía se buscará realizar auditoría regular al municipio de Córdoba para la vigencia 2012, basada en la guía de auditoria territorial (GAT), en dicha realización se tendrán en cuenta cada una de las fases de auditoría, empezado por la etapa de planeación en la cual se conocerá y verificará toda la información rendida en medio físico y magnético a través del aplicativo SIA y COVI, donde por medio de la verificación se podrán determinar fallas que se presenten en la información rendida. La etapa de ejecución corresponde a la confirmación y comprobación de la información concerniente al sujeto de control, donde se establecerá y verificará el cumplimiento de cada uno de los procesos diseñados por la entidad y que estén contenidos en los lineamientos de los marcos legales que les confiere. Finalmente en la fase de Informe se dará a conocer los resultados obtenidos en el desarrollo de las fases anteriores; con el fin de emitir un dictamen integral conformado por la opinión de los estados contables y el concepto sobre la gestión y los resultados.Resumen ViAbstract ViiIntroduccion Viii1. Planteamiento del Problema 92. Objetivos 113. Justificación 124. Marco de Referencia 135. Diseño Metodológico 386. Operacionalizacion de Variables 407. Auditoria regular municipio de Cordoba Quindio vigencia 2012 418. Conclusiones 1069. Recomendaciones 108Bibliografia 109PregradoContador Públicoapplication/pdfspaDerechos Reservados - Universidad del Quindio, 2016https://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessAtribución-NoComercial-SinDerivadas 4.0 Internacional (CC BY-NC-ND 4.0)http://purl.org/coar/access_right/c_abf2Auditoria regular municipio de Cordoba Quindío vigencia 2012Trabajo de grado - Pregradohttp://purl.org/coar/resource_type/c_7a1finfo:eu-repo/semantics/bachelorThesisinfo:eu-repo/semantics/acceptedVersionTexthttps://purl.org/redcol/resource_type/TPAuditoría financieraprocedimientos de auditoriaCiencias Económicas y Administrativas - Contaduría PúblicaPublicationTHUMBNAILAUDITORIA REGULAR MUNICIPIO DE CORDOBA VIGENCIA 2012.pdf.jpgAUDITORIA REGULAR MUNICIPIO DE CORDOBA VIGENCIA 2012.pdf.jpgGenerated Thumbnailimage/jpeg5442https://bdigital.uniquindio.edu.co/bitstreams/d893ec43-3f51-4b23-8b04-a5769f1a319e/downloadc3eaa3e6cd9479883b45eb04a8a3e949MD54TEXTAUDITORIA REGULAR MUNICIPIO DE CORDOBA VIGENCIA 2012.pdf.txtAUDITORIA REGULAR MUNICIPIO DE CORDOBA VIGENCIA 2012.pdf.txtExtracted texttext/plain217627https://bdigital.uniquindio.edu.co/bitstreams/43d374be-3f81-4774-8191-e6a9ae420e7f/download304e72bbd3454fc50719cc644af7f3e8MD53LICENSElicense.txtlicense.txttext/plain; charset=utf-81748https://bdigital.uniquindio.edu.co/bitstreams/21c1c3c6-9907-4a89-9601-0934bdfe560b/download8a4605be74aa9ea9d79846c1fba20a33MD52ORIGINALAUDITORIA REGULAR MUNICIPIO DE CORDOBA VIGENCIA 2012.pdfAUDITORIA REGULAR MUNICIPIO DE CORDOBA VIGENCIA 2012.pdfAUDITORIA REGULAR MUNICIPIO DE CORDOBA VIGENCIA 2012application/pdf1151551https://bdigital.uniquindio.edu.co/bitstreams/6caf9b19-f527-4251-bb17-6493d0dfa7e9/download9ee8f14baec558f800f08ad8fc18336fMD51001/1188oai:bdigital.uniquindio.edu.co:001/11882024-06-07 10:46:06.254https://creativecommons.org/licenses/by-nc-nd/4.0/Derechos Reservados - Universidad del Quindio, 2016restrictedhttps://bdigital.uniquindio.edu.coBiblioteca Digital Universidad del Quindíobdigital@metabiblioteca.com |