Operational controls for government audits carried out on the Provincial Government of Manabí

Abstract

The government audit is essential for the economic development, the industrial complexity and the globalization of the economy, helping to verify and analyze the strict compliance with the recommendations resulting from the previous audits, the work was developed with the purpose of knowing operational controls through the execution of the government audit, carried out by the Provincial Government of Manabí, through the qualitative paradigm, emphasizing the follow-up reports and compliance with the recommendations made by the Internal Audit Directorate in based on the special exams, in which a documentary design was used with primary sources, laws and regulations of the Provincial Government of Manabí together with the approved reports found in the General Comptroller of the State, taking the ethnographic method as applied, which consisted of interviews to servers immersed in the processes of audits and control time. Regarding the information collection techniques, it was developed based on the conclusions and recommendations of the special exams and approved reports, to which the researcher takes as a reference the weighting of ranges, risk calculation and proposed confidence levels. in the General Manual of Government Audit of the General Comptroller of the State, it was possible to obtain as a result that the institution presents a moderate level of trust and a low level of risk, but even so, it must take precautions in the area of ​​​​Human Talent, in addition not the respective constant follow-ups are carried out that allow knowing the conditions of the company