Auditoría de gestión al Gobierno Autónomo Descentralizado Municipal del cantón Santa Clara provincia de Pastaza del 1 de enero al 31 de diciembre de 2013

Abstract

This degree work: “management Audit to the Autonomons Decentralized Government of Canton Santa Clara in the province of Pastaza from January 1st to December 31st in 2013” was conducted in order to evaluate the six “e” of management. The data collection methodology and the development of the phases of audit as indicated in the Audit Manual of the General Comptroller of the State to perform a management audit, were used as the main tool. For this reason each of the four phases of the Santa Clara Municipal GAD were developed as follows: Preliminary Phase: Based on observation , review of internal regulations; Planning Phase: Determination of the critical areas to be audited, analysis of compliance with internal control standards, risk assessment and qualification of the impact on the predetermined areas; Execution phase: Development of finding papers based on audit marks and management indicators which were developed as: efficiency, effectiveness, education, ethics, equity, and ecology; Communication of results phase: Preparation of the audit report made to the entity. As a result the shortcomings in internal management processes of the institution was evident. The municipal officials are recommended to check the proposed audit phases and give priority to activities that allow to organize and work together with all departments and this way prevent non-compliance established in the report.