Auditoría de gestión al Gobierno Autónomo Descentralizado de la parroquia Mulliquindil, del cantón Salcedo, de la provincia de Cotopaxi, en el período 2015

Abstract

This research is proposing management audit, to autonomous decentralized government of Malliquindil parish, Cotopaxi province, Salcedo Country, 2015, which target is to guarantee compliance with proper utilization of resources, with efficiency and effectiveness, and economy administrate with ethic, and with no dangerous incluence into the environment in acchieving the goals and objectives. We have applied phases of the of the audit, techniques, programs, surverys and interviews, in order to obtain information, in order to evaluate internal control, we used cuestionnaries, adn the COSO I method, we elaborated roles work with the propose of establish weaknesses and deficiencies, so we found out; there is ethic code, and there are any kind of penalties, there is an organizational structure, but the allocation of responsabilities is deficient, there is not regulations of selection process, there is any kind of professional capacitation, because there is no an acceptable professional profile, there is no a risk matrix, and any backup plan, there is an poor archive of documents, we do not know long lasting goods, and there is any public report; it is necessary; to create an ethic code, to apply selection processes, to train and evaluate regularly to the staff, to archive digitally all documents to do a stocktalking about long lasting goods, and to present a public accountability report.