Auditoría de gestión al Gobierno Autónomo Descentralizado Municipal del cantón Santiago de Quero de la provincia de Tungurahua, del período comprendido entre 01 de enero al 31 de diciembre del 2014

Abstract

This research aims a Management Audit to Decentralized Autonomous Municipal Government of Santiago de Quero canton, Tungurahua province. It is for continuous improvement in the application of criteria of economy, efficiency and effectiveness that provides reasonable assurance of the public resources to achieve corporate goals. The direct observation technique and interviews were used. An analysis and evaluation of the areas of the institution was made. Techniques and procedures Audit and internal control questionnaires, COOSO I, to determine risks were applying. Moreover management indicators were used to obtain the evidence necessary to make the audit report, in which it disclosed the following findings. There is an incorrect selection of the staff. So, it does not comply whit policies, procedures and the objectives are not reached. Failure of the works projected in the budget. It is recommended to require trained professionals to staff selection made merits and opposition contests, implement and enforce policies and procedures. Extending the enforcement order planned woks. To make investment expenditures and capital monitoring their implementation in order to ensure efficiency in meeting targets.