Auditoría regular al municipio de Filandia Quindío vigencia 2012
The audit on a regular basis to the municipality of Quindio Finlandia structure allows a clear opinion on the clarity of the different processes that the entity is to comply with its role as a local authority which is to ensure the welfare of the people by providing services and infrastructure helpi...
- Autores:
-
Sánchez Aguirre, Juan David
- 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:001/507
- Acceso en línea:
- https://bdigital.uniquindio.edu.co/handle/001/507
- Palabra clave:
- Auditoría financiera
procedimiento de auditoria
hallazgo
dictamen
- Rights
- openAccess
- License
- Derechos Reservados - Universidad del Quindio
| Summary: | The audit on a regular basis to the municipality of Quindio Finlandia structure allows a clear opinion on the clarity of the different processes that the entity is to comply with its role as a local authority which is to ensure the welfare of the people by providing services and infrastructure helping the community to its free social and economic development. Regular audit of the municipality of Finlandia Quindio in order to determine compliance with the administration of the municipality which was executed pursuant to the new guide to auditing territory (GAT), assesses the different components that make up the administrative management township which are: Budget evaluation: which analyzes the budget approved and executed a force with their respective additions or reductions. Evaluation of the accounting process : this is to determine the degree of confidence or credibility of financial statements that an entity issues , this is accomplished by reviewing the account which is carried out using analysis indicators as are the horizontal and vertical analysis . Contractual evaluation: this is responsible for analyzing the various contracts that the public body took place during a certain effect, this analysis is carried out thanks to the COVI platform which should reflect the various contracts that the city held for the duration audited. Evaluation of environmental management: this is responsible for assessing the level of compliance management and project oriented welfare of the environment . Thus the different areas that are subject to examination by the audit team in order to draw up an opinion that may or may not be favorable to the municipality are assessed. |
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