Auditoría de gestión al Departamento Financiero del Gobierno Autónomo Descentralizado Municipal del cantón Cevallos, correspondiente al período enero a diciembre del 2014

Abstract

This degree research aims to conduct a management audit to the Financial Department of the Autonomous Decentralized Government belonging to Cevallos canton from January to December 2014; in order to evaluate the internal control system, and determine the degree of compliance, effectiveness, efficiency of the activities carried out by the public servants of this entity. The main purpose of this research is to reveal the shortcomings or failures and establish corrective actions, by providing support to the administrative direction in its decision-making. This study was developed by using the internal control questionnaires through COSO I, a system that enables to measure the procedures or activities and determine the results. it is recommended to implement a system able to analyse the information to make the activities can be performed quickly; and avoid failures such as duplicity of documents as well as delay in their delivery, also, it is necessary to apply methods of internal control to facilitate the normal performance of the activities into this entity, so that it complies with its established legal regulations.