Auditoría de gestión a los proyectos de inversión del Gobierno Autónomo Descentralizado del cantón Chunchi, en el periodo comprendido desde el 1 de enero al 31 de diciembre del 2013

Abstract

A Proposal to execute a Management Audit to the investment projects of the Decentralized Autonomous Government of Chunchi canton has been developed, this during the period January-December 2013, in order to evaluate the accomplishment and efficiency, efficacy and economy level on the management of resources, as well as to identify critical areas in order to generate solutions and face the changes coming. Different research techniques and tools were used such as observation, surveys, internal control questionnaires, etc., issued to gather enough and competent information as well as the scientific, inductive, deductive, synthetic and analytical methods, also the collection of institutional information which helped to fulfill the study. By means of the internal control questionnaires, it was possible to determine the lack of an ethical code, the financial department misses periodical accountability; prior, current indicators, the same way, there are not any chronological registers of processes and ultimately, adequate communication channels have not been designed in the Institution. Through this Management Audit to the investment projects, it is recommended to design and implement an ethical code in order to improve the service to customers. The Financial Department has plan accountability periodically, to set mechanisms of control, to design and implement indicators of management, to develop a chronological register of processes and to the communication channels in order to get reliable and opportune information. The Management Audit proposed for the investment projects, allowed to verify evaluate and control all the processes and activities performed on the specific areas having, for instance, a higher efficacy and activities performed on the specific areas, having for instance, a higher efficacy in the accomplishment of their outlined goals and objectives.