Auditoría de gestión al Gobierno Autónomo Descentralizado Municipal del cantón Santiago de Quero, provincia de Tungurahua, correspondiente al período enero a diciembre 2015

Abstract

A Management Audit for Santiago de Quero, Province of Tungurahua, Municipal GAD carried out in order to evaluate the internal control entity and analyze the appropriate performance of the functions performed by the Human Talent. To determine its correct anagement of administrative and financial resources; the mathods used were Deductive, Inductive and Analytical. The following findings were identified: a breach in the budget and in the projects, marking a negative gap occurred because of the lack of periodic evaluations to make corrections in the expected time; also it was concleded that activities were not carried out efficiently and effectively. It is recommended that the Municipal GAD should update its internal control system, then motivate and involve staff to its benefits, in this way to get a degree of efficiency through an application. The authorities through the audit must communicate and socialize the results obtained to their different areas; as well as contributing the requests of each unit for its adequate operation functions for the institutional objectives fulfillment.