Auditoría de gestión al Gobierno Autónomo Descentralizado de la parroquia Cebadas, cantón Guamote, provincia de Chimborazo, periodo de enero a diciembre del 2014

Abstract

The objective of the present investigation is to apply a Management Auditing to the Decentralized Autonomous Government of the Parish of Cebadas, County Guamote, Province of Chimborazo, during the period from January to December of 2014, to review and evaluate the economy and efficiency with which the human, material, and financial resources have been evaluated. The deductive and inductive methods were applied. The techniques of investigation used were: the observation and documentation analysis. For the development of the management auditing, some instruments were used such as the application of surveys of internal control, flow charts, surveys, and interviews. During the auditing test, four phases were executed, such as: the preliminary knowledge, the planning, the field work and the final report of the same. Control surveys were employed, analyzing of six components such as: the control environment, risking assessment, control activities, information, communication, and monitoring. The found discoveries are detailed and determined that within the staff the mission and vision is not promoted, frequently. Also, the lack of Ethic Code was detected, which helps to the responsible and ethic development of the staff activities, a weak management was found, and a lack of control of the structural organizational chart, lack of concern in the professional competence and the absence of a system to evaluate the risks. That is why, is recommended to apply an internal auditing in determined periods to know the level of accomplishment of the institutional objectives, since its execution requires being a guide to be fitted to the existent conditions and, without limiting the independence and creativity of the auditor, and permits him-her to reach a systematization and order to obtain the best result In the most early period.