Auditoría de gestión al Gobierno Autónomo Descentralizado Parroquial Rural de Ulba, ubicado en el cantón Baños de Agua Santa provincia de Tungurahua período 2013

Abstract

This research work to carry out a “Management audit to the Decentralized Autonomous Government in the rural parish of Ulba, located in Baños de Agua Santa country, Tungurahua province, for period 2013” to evaluate the entity’s internal control and analyze the suitable fulfillment of the functions performed by the human resource, determine the correct management of the administrative and financial resource allocated to the entity. The main objective is to determine the compliance level with the laws and regulations that rule the entity activities, and present a final report containing the necessary conclusions and recommendations to each of the findings found during the examination. The present audit consists of five phases in which procedures will be run in each of the phases to develop. 1. - Familiarization and revision of the Legislation and Regulations. 2. - Evaluation of the Internal Control System that applies the COSO method. 3. - The development of findings to analyze the evaluation of critical areas. 4.- Report Writing and communication of results. 5. - Monitoring Strategic Recommendations. Finally the research was concluded with the conclusions and recommendations; that is, the officials of the institution must follow up on each the findings found to decrease the risks and achieve optimal performance of the human resource for the growth of the institution.