Auditoria de gestión al sistema de administración del talento humano del Gobierno Autónomo Descentralizado Municipal del cantón Palora correspondiente al periodo enero del 2011 diciembre del 2012

Abstract

This research is a “Management Audit to Human Resources System of the Gobierno Autónomo Descentralizado Municipal del Cantón Palora”, to propose appropriate and reasonable recommendations that will contribute to the efficient performance of activities and administrative processes carried out the institution. For conducting this research the COSO method was used, which allowed the evaluation of every component: Control Environment, Risk Assessment, Control Activities, Information and Communication, Monitoring, having as a result the verification of effectiveness levels, efficiency, economy and ethics in managing the resources of the institution and to determine the level of compliance in implementing Human Resources subsystems. As a result of the Management Audit has determined that there are weaknesses regarding the implementation of mechanisms for monitoring and evaluating their departments and processes, in order to ensure compliance with the objectives and establish the existence of areas that affect their devolpment. It is recommended to the Gobierno Autónomo Descentralizado del Canton Palora to take into account the recommendations raised in the audit report to ensure their processes are carried out in a technical. Efficiently, effectively and economically way