Auditoria de Gestión para mejorar los procesos en el Departamento Financiero, área de Proveeduría del Ilustre Municipio de Riobamba, período enero - diciembre 2010

Abstract

The current technical written paper is a management audit to the financial department from Riobamba city hall’s supply area with the objective to audit the management of the administration and the improvement of the proceedings at National system of the city hall’s public procurement. The proposal comprises the supply area analysis, from January to December 2010,in order to issue a report with an opinion from the analysis , the proceedings and the investigation done, so that the obtained result which help the city hall to the resource optimization and its efficient performance. The management audit is to evaluate and control the done proceeding in the supply area, if they are done with efficiency, effectiveness and ethics, in order to collaborate with the city hall of Riobamba in the fulfillment of its goals and objectives. The types of used studies to the development of its work are: explorative, explanatory, and mainly the descriptive investigation so that the most part of our source is documentary, beginning from the particular facts analysis to determine or not the fulfillment of the intern control regulation in the performance and development of it proceedings. Furthermore the used techniques of investigation were: questionnaire of inter control, SWOT analysis, observation, management indicators application. The intern control system comprises management controls, accountant transaction, human resources, where are defined the proceedings and the guidelines to apply to every area mentioned. It is recommended to the financial department, the application of the proposal so its management can be of quality offering to the Riobamba city hall, safety, competitiveness, confidence , in every activity that are performed. Every organization should perform audits that evaluate the management and allow to identify, the degree of compliance of the intern controls to determine their efficiency and reliability, so that that every auditor should update their knowledge and apply the in their professional practice the Audit regulations and the international and national accounting.