Auditoría de gestión para el Gobierno Autónomo Descentralizado Parroquial Rural de San Juan, ubicado en el cantón Riobamba, provincia de Chimborazo, período comprendido entre 1 de enero al 31 de diciembre del 2015

Abstract

The Management Audit to the Autonomous Decentralized Government of the rural village of San Juan had the purpose of evaluating the staff functions during 2015. For the development of this study were used internal control questionnaires, interviews and surveys to the staff through COSO I method, were also applied the relevant processes that allowed to obtain the following findings: the vision and mission, were not evaluated, the annual evaluation plan doesn´t have to have errors, the organic waste management has not set management indicators, it doesn´t have a change in governmental conditions, it doesn´t have a risk mitigation plan, it has reduced management staff, a lack of control in the execution and monitoring of the Project analyzed determined as cause that 73% ofthe planned families will adopt the Project. It is recommended that the Autonomous Decentralized Government organize documents (regulations, laws and resolutions) to make the word starting easier.