Auditoría de gestión al Gobierno Autónomo Descentralizado Municipal del cantón Chambo, provincia de Chimborazo, para el período enero a diciembre del 2013

Abstract

The following research aims to conduct a management audit to The Decentralized Autonomous Municipal Government of Chambo Town, Chimborazo province for the period January to December 2013, in which issues relating to municipal management, the municipality main aspects are addressed as its, history, mission, vision, objectives, administrative structure; Audit fundamentals of management tools and phases. Subsequently the implementation of the five phases of the audit will be performed are: preliminary knowledge-information communication planning, implementation, monitoring and supervision-based on practical expertise, as well as manuals, books, brochures and other literature sources during the investigation, obtaining results that will strengthen the company positively. The management audit will determine if the performance or execution of their duties being performed in accordance with the principles and criteria of efficiency, effectiveness, economy, ethics and ecology, examining and evaluating the originally expected results and measured in accordance with institutional indicators relevant performance. In order to deliver a segregated to ensure that the recommendations are implemented with the benefits derived from it a detailed report with the findings in the audit report, the flaw in the contingency presented for unplanned communication, lack of reports the activities performed in each department, among others, are the problems encountered in the Municipal GAD. It is recommended to establish guidelines for change and orderly development of information systems, the evaluation of relevant results to verify the degree of compliance with the objectives, accept the recommendations of the audit to ensure the smooth flow of activities.