Auditoría de gestión al Gobierno Autónomo Descentralizado del cantón Penipe, provincia de Chimborazo, período del 1 de enero al 31 de diciembre 2013

Abstract

The present work of qualification in the Audit of Autonomous Decentralized Government of Penipe Canton, Chimborazo Province, period from January 01st to December 31st 2013 whose main objective is contribute to the improvement of institutional processes and the performance of human talent. The management Audit was conducted according to international standards, audit manual and rules of the General Comptroller of the State to achieve the degree of efficiency and effectiveness with the workings of the institutional activities.

The idea to defend determined that the Autonomous Decentralized Government of Penipe canton does not comply with the functions and activities in efficient and effective way, with the completion of the audit was concluded that the staff who work in the institution are not subject to merit competition and opposition, there is not an annual training plan and there are no evaluations to the performance of public servants. It is recommended to develop plans and program in function to the running processes, comply with regulations regarding the recruitment and selection of staff, evaluate the performance and train the staff to fulfill the functions efficiently.