Auditoria de gestión a la Dirección Financiera del Gobierno Autónomo Descentralizado Municipal del cantón Santa Clara, provincia de Pastaza; del 1 de enero 2013 al 31 de diciembre del 2013

Abstract

Nowadays, public institutions built upon Decentralized Autonomous Governments are institutions with political, administrative and financial autonomy and are ruled under the principles of solidarity, subsidiarity, equity enter territorialism and civil integration and participation. This feature determines that its departments work on two main elements of public service, financial resources and community service; for instance, the service provided is neither fast nor qualified, it means the processes are not effective and thus, the institution does not achieve its goals. The main objective of this study is to perform a Management audit to the Financial Department of the Municipal Decentralized Autonomous Government at Santa Clara canton, Pastaza province” from January 1, 2013 to December 31, 2013. The methodology used for the research work had a quali-quantitative approach; field, bibliographic, documental, explorative and descriptive studies were performed. The methods used were analytical, synthetic, inductive and deductive. For information gathering, the techniques and tools used were the surveys, observation and audit techniques. The instruments used were questionnaires, observation charts and work files. The results evidenced the failures. This reality requires the application of a Management Audit for the Financial Department of the Municipal Decentralized Autonomous Government at Santa Clara canton, which will allow to evaluate the level of efficiency and effectiveness in the use of financial resources of the Institution and the behavior of human resources, the application of control within the sub processes will generate institutional change and success.