Manual de procedimientos para la elaboración y ejecución de la auditoria financiera y presupuestal.

Abstract

The practices carried out in the Municipal Comptrollership of Bucaramanga, for the design of a manual of financial and budgetary audit procedures, with the purpose that the auditor has a guide for the exercise of their functions, a work plan of field, which was evidenced what were the bases and the results of the audit processes, in addition the proposal is applicable eventually based on the rules that regulate the matter of the Municipal Comptroller in Colombia.