Auditoría gestión al Gobierno Autónomo Descentralizado Municipal de Pablo Sexto, provincia de Morona Santiago periodo 2015

Abstract

The present research is about Audit Management to the Decentralized Municipal Autonomous Government of the Canton Pedro Sexto, for the period 2015, it was developed by implementing internal control questionnaires the Coso I and Management indicators, which allowed the evaluation of efficiency, economy and ethics in the management of administrative and financial resources, this work allowed the evaluation of internal control that determined deficiencies in administrative and operational processes. At the end of the corresponding investigation the management audit report was issued with the following finding as the lack of updating of the ordinances, did not accomplish with the processes of updating the database, an adequate planning of the institutions budget was not established, Breach of legal regulations, lack of monitoring on municipal management by each of the Departmental Directors, ignorance by the municipal authorities of the importance and benefits of the application of management indicators, lack of training programs for the staff, the process of selection and hiring of the staff was not accomplished, poor planning by the Director of Human Talent. It is recommended the strict fulfillment of the municipal ordinances, carry out the budget planning according to the established needs, evaluate the monitoring and fulfillment of goals, implement management indicators, develop an annual training program, apply the selection and hiring process of staff.