Abstract

The purpose of this research was to develop the control process as a fundamental basis for carrying out audits, therefore, a practical example of the application of the Control Process in a Project Execution Unit is presented, which depended on an NGO located in the city of Riobamba and that executed some socio-productive projects with the participation of the Ecuadorian State in the province of Chimborazo,  during the period between 2018 - 2021. In addition, the internal and external audit was carried out and the implementation of the above-mentioned projects had been carried out, it was possible to verify that their objectives had been met and that their purpose was aimed at improving the living conditions of 708 poor peasant families belonging to 32 communities in the cantons of Riobamba,  Colta, Guamote and Pallatanga of Chimborazo province; and at the same time, they were meeting their basic needs.