Auditoría financiera a la E.S.E. Hospital San Vicente de Paul de Salento

Through present work a revision has been realised and evaluation to the Financial statements like to the Budgetary and Financial Management of the Hospital San Vicente de Paul de Salento, for the period between the 1 of January and the 31 of December of 2010, considering for this, the use of the too...

Full description

Autores:
Cuartas Matallana, Ricardo Alonso
Tipo de recurso:
Trabajo de grado de pregrado
Fecha de publicación:
2012
Institución:
Universidad del Quindío
Repositorio:
Repositorio Universidad del Quindío
Idioma:
spa
OAI Identifier:
oai:bdigital.uniquindio.edu.co:001/859
Acceso en línea:
https://bdigital.uniquindio.edu.co/handle/001/859
Palabra clave:
Rendición de cuentas
Dictamen a los estados financieros
Programas y rendimientos de auditoria
Control interno contable
Rights
openAccess
License
Derechos Reservados - Universidad del Quindio, 2016
Description
Summary:Through present work a revision has been realised and evaluation to the Financial statements like to the Budgetary and Financial Management of the Hospital San Vicente de Paul de Salento, for the period between the 1 of January and the 31 of December of 2010, considering for this, the use of the tool of applicable audit for organizations of the sector publish “audits 4,0” created by the General Contraloría of the Republic, the Norms of Auditoría Generalmente Aceptadas (NAGAS) and all the standardisation referring to Audit. In order to give fulfillment to the objective of the audit it was necessary to review the surrender of the account of the Hospital, where I compile of general form institutional information and its financial movements, to realise the planning of the audit, establishing the programs and procedures, which were applied evaluating the countable status lines, of budgetary management, the plan of improvement, the pursuit to the warning functions and the internal control system.