Publicación:

Apoyo a los procesos de evaluación para los recursos destinados a los colegios del sector público en Villavicencio

Resumen

This report is the result of business practices developed in the Municipal Comptroller of Villavicencio, in the position of auxiliary auditor this is done in order to monitor the resources that are provided by the state to the different entities of the public sector. In this case to the Educational Institutions or "Colleges" of the municipality of Villavicencio for the fiscal year 2018 to have a reference of the way in which the granted resources have been handled. And contribute to what is called a diagnostic report where an evaluation of the Financial and Budgetary Control of the Institution is intended, to guarantee the way in which said economic resources were used and if there are continuous improvement actions. For the verification and evaluation of the information, the processes and administrative acts were taken into account, for which it was necessary to carry out a stealth and exhaustive review of each one of the documents of the institutions, both in the financial part and in the administrative management given that the objective of the audit is to exercise general control, in addition to being able to verify that what is reported in the platform of SIA Comptrollers "Integral System of Audits" is uniform with the physical data, and verify the inventories that are reported in inventories as these are key when determining the management of resources and the use that they are being given. The activities carried out during the audit process were carried out in the office of the Municipal Comptroller of Villavicencio and in the same way in each of the assigned institutions, so that the fulfillment of the activities carried out was carried out based on the established objectives, in this way it can be affirmed that the support in the position of assistant auditor in the financial area as a job attributed to the professional practice as a Public Accountant, is indispensable for the determination of certain requirements in the development of the internship.