Diagnosis of the governmental financial audit applicable to local governments of Peru. Period 2017 – 2020

Abstract

Objective: analyze how the Government Financial Audit is applied to the universe of budget statements and financial statements of local governments, period 2017-2020. Method: Non-experimental research; correlational level; descriptive design. The sample size consisted of 156 audit reports. The collection technique was documentary review and interviews. Conclusions: In the sample analyzed, it was evident that in 2017 and 2020 only 52.2% and 21.7% of the total provincial municipalities and 11% and 2.7% of the total district municipalities were audited, verifying that Through the Government Financial Audit manual, it achieves the massification of audits of budgetary and financial statements in all local governments.  

The number of budgetary and financial audits carried out on the Provincial and District Local Governments of the Departments considered and executed by the Auditing firms, designated by the Comptroller General of the Republic, are insufficient to control the appropriate use of the financial resources of the Local Governments. , mainly from the interior of the country.