The Importance of Control for the Development of Quality Audits

Authors

  • Rosalina Ivonne Balanzátegui García Magister en PYMES mención Finanzas, Ingeniería en Contabilidad y Auditoría, Contador Público Autorizado, Certificación en Actividades de Docencia en la Metodología Aprendizaje basado en Proyectos ABP, Certificación en Instrucción en Actividades de Capacitación, Docente en la Universidad Nacional de Chimborazo, Riobamba Ecuador.
  • Verónica Susana Soto Benítez Magister en Auditoría Gubernamental, Docente en la Universidad Nacional de Chimborazo. Riobamba – Ecuador.
  • Jessica Wendy Espinoza Toala Máster en Matemáticas, Estadística y Econometría. Ingeniera en Auditoría y Control de Gestión, Certificada en NIIF por el ACCA. Experiencia como líder de auditoría financiera. Experiencia como formador de docentes en análisis de datos. Docente actual en la Escuela Superior Politécnica del Litoral en la carrera de auditoría.
  • Jessy Gabriela Vega Flor Magíster en Auditoria Integral, Docente Universidad Nacional de Chimborazo Riobamba – Ecuador.

Keywords:

Internal control, control instruments, internal audit, external control, audit, evaluation, control.

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.

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Published

2023-05-05

Issue

Vol. 8 No. 3 (2023)

Section

Articles