Propuesta metodológica para auditoria de ejecución presupuestaria en organizaciones no gubernamentales – consorcios en la ciudad de Quito.

Abstract

The creation of NGOs is constituted under a social purpose to carry out the works embodied in their planning, and it is also to play a priority role such as monitoring the actions of the government and pressing if necessary. By being constituted under the motto of a social purpose, it incurs the donation of funds granted by local or foreign promoters and others such as financing, in order to carry out the project, where budget management is important with respect to the record of income and expenses part of the project executed in advance. However, the absence of a budget does not allow the NGOs to establish the bases in the direction of the fines provided, so the work will be worthy of a number of questions regarding operations carried out by the organization, so it is necessary, the emergence of an audit engagement. The budget execution audit, with regard to the proposal as the main objective, is to use it to guarantee good performance of activities, answering the set of investigative questions that appeared in the field of investigation and inquiry, referring to: What basis will be used for the execution of a budget audit? In this context, there are International Auditing Standards, such as NISR 4400 Agreed Procedures. The use of the budget is recommended so that the company continues to establish itself as an ongoing NGO, so that its action plan achieves expectations and mitigates risks and deviations.