Pasantia auditoría financiera al municipio de Armenia vigencia fiscal 2012

This internship seeks to carry out the financial audit to the municipality of Armenia's 2012 fiscal period, which will be held according to the guide of Territorial audit (GAT) issued by the Comptroller General of the Republic, implementing the respective phases of the audit process and the respective surveillance and control procedures that allow to evaluate the fiscal management, the achievement of results and the effectiveness of their impacts. The audit will take place starting with the planning phase in which the entity is analyzed in detail to audit, the financial statements and the budget execution that allows to recognize the relevant accounts; they will run tests of travel that will help to assess the internal control and will identify the potential risks that may affect the public entity, obtaining a first qualification. In the phase of execution according to the first qualification will be assessed if the municipality actually complies with established processes and procedures applying tests using different audit techniques allowing verifying the effectiveness of controls and thus determining the observations or findings.

• Autores: Marulanda Morales, Daniela
• 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:001/1125
• Acceso en línea: https://bdigital.uniquindio.edu.co/handle/001/1125
• Palabra clave: Auditoría financiera; Estados financieros
• Rights: openAccess
• License: Derechos Reservados - Universidad del Quindio, 2016