Auditoría de gestión al Departamento de Talento Humano del Gobierno Autónomo Descentralizado Municipal del cantón Chunchi, provincia de Chimborazo, período 2016

Abstract

This qualification work has the objective to carry out a Management Audit of the Human Talent Department of the decentralized self-government Municipality of Chunchi Canton, Province of Chimborazo, period 2016, with the purpose of measuring the performance and use of resources under efficiency parameters, efficacy, economy, ethic and ecology through the evaluation of internal control and indicators. The research techniques that were carried out were the observation for visual verification of the processes carried out by the Human Talent Department; surveys and interviews conducted to members of the Human Talent Department of GAD. The findings encountered are: nonexistence of teamwork, as a result, the employees do their jobs individually, inadequately hired staff, causing lack of knowledge of the tasks to be performed, lack of periodic staff training at different hierarchical levels, which causes their activities cannot develop in a correct way. For this reason, a management audit was executed, it details the application of internal control questionnaires for each component of the COSO I applicable to the Institution. After, a brief analysis it was possible to carry out the papers of work where it was determined the different flaws in the Institution. The audit work has been completed; an audit report was prepared where it contains conclusions and recommendations to the administrative staff that contributes to the improvement of the entity.