Auditoria regular realizada a las instituciones educativas de los municipios de: Buenavista (instituto de Buenavista, institución educativa rio verde alto), Génova (instituto de Génova, institución educativa San Vicente de Paul), Pijao (instituto de Pijao, institución educativa la Mariela y institución educativa Luis Granada Mejía) vigencia 2012
the regular audit was made to public educational institutions municipality of buenavista (instituto de buenavista, institución educativa rio verde alto), genova (instituto de genova, institución educativa san vicente de Paul), Pijao (instituto de Pijao, institución educativa la Mariela e institución...
- Autores:
-
González Cárdenas, Diana Elizabeth
- 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:001/1169
- Acceso en línea:
- https://bdigital.uniquindio.edu.co/handle/001/1169
- Palabra clave:
- Nueva guía de auditoría
Gestión y resultados
Instituciones educativas
Contraloría general del Quindío
- Rights
- openAccess
- License
- Derechos Reservados - Universidad del Quindio, 2016
| Summary: | the regular audit was made to public educational institutions municipality of buenavista (instituto de buenavista, institución educativa rio verde alto), genova (instituto de genova, institución educativa san vicente de Paul), Pijao (instituto de Pijao, institución educativa la Mariela e institución educativa Luis granada mejía) audited in the 2012 period, it was executed based on the parameters established in the New Audit Guide adopted by the Quindío audit office (CGQ for its acronym in Spanish), this process was conducted in the following phases, first, planning phase where acknowledgement was done and a list of activities is established; the second phase was Execution in this phase all activities planned before were developed, which are composed by audit lines, Results and management line, accounting line, budgetary and contractual line, based on the information given by each inspection checkpoint through the Auditing integrated system application (SIA for its acronym in Spanish) and hiring information system application (COVI for its acronym in Spanish), as a result from the first and second phases, some inconsistencies were found, given that these were not supported or explained they were taken as findings, which are then taken to the final phase, an inform in which a report containing the opinion about the reasonableness of the financial statements and the evaluation of the administrative, budgetary, and contractual management is elaborated. |
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