Auditoría de gestión al Cuerpo de Bomberos del Gobierno Autónomo Descentralizado Municipal del cantón Riobamba, provincia de Chimborazo; periodo 2015

Abstract

The present research work is an “Audit of Management to de Fire Department at Autonomous Government Decentralized Municipal of Riobamba Canton, Chimborazo province; 2015 period”, It has as main objective the analysis of the performance of the staff, and administrative and financial processes of the institution. For its development, several internal control questionnaires were used according to COSO I; which allowed us to know more about the nature of the service provided to citizens and the needs that are presented day by day in the members of the institution to carry out their work efficiently and effectively. The methodology used during the present study was based on the description of the relevant facts, which were found when applying several research techniques; All the information obtained was of great help to identify certain problems that prevent the progress of the entity and that for several years have been causing discomfort in the users of the service and in the workers themselves. In the respective report, the results of the audit are presented, and based on them, the general conclusions and recommendations of the investigation are supported, and the findings are presented in detail; whit all this information, and with a clearer view of the current state of the institution; it is recommended to the commander and the managers of the same, to apply correctives necessary to improve the management and to reach the objectives proposed in the short, medium and long term.