Auditoría de gestión al Departamento de Talento Humano del Gobierno Autónomo Descentralizado Municipal de Chambo, provincia de Chimborazo, período 2013

Abstract

The current research is based on a Management Audit for the Human Resource department of the Decentralized Autonomous Government of Chambo to determine the level of efficiency, effectiveness and economy at this department through the use of management indicators and the analysis of the different regulations by COTAD (Código Orgánico de Transporte Autonomía y Descentralización) as well as the General Comptroller, this was carried out with the use of surveys applied for all the workers of the institution. Its Development had to do with four audit stages which are: Stage 1 Familiarization and review of the legislation, preliminary knowledge. Stage 2 Evaluation of the internal control system Stage 3 Findings development. Stage 4 report writing and accumulation of results which reflected some deficiencies such as: lack of evaluation over the workers and employees’ performance during 2013, the owner’s equity statement belonging to 12 contracts reflected problems, a monthly control on the personnel contracted has not been carried out and the information of the workers has been kept in different folders. Thus it is recommended to carry out a permanent internal audit as well as implementing management indicators and a training plan according to the personnel´s needs taking into account the findings to improve the development and accomplishment of the institutional objectives.