Auditoría de gestión al GAD Municipal de Santiago de Píllaro, provincia de Tungurahua, del período enero a diciembre del 2014

Abstract

The present Management Audit to the Municipal Decentralized Autonomous Government of Santiago de Pillaro, province of Tungurahua, period January to December 2014, has as a purpose to evaluate efficiency, effectiveness and economic levels that contribute to the fulfillment of the institutional objectives and goals, through management indicators for its measurement and ethics in the administrative commission. The internal control evaluation was carried out according to the COSO I method, which has been updated by the State General Audit Office for public sector entities and is mandatory. The application of management indicators allowed to identifying the following findings: the entity does not comply with the procedure of presenting reports, plans, and projects; and it does not have manuals of functions, processes and procedures for administrative, financial and computer aspects. This information allowed us to have a broader vision of the fulfillment of goals in aspects that reveal efficiency in the processes, efficiency in the use of the resources and the quality of the services and / or products provided by the entity. Currently, it is necessary to carry out a management audit as it helps to reduce the impact and strengthens the resources, seeking the conservation of the institution. It is recommended that the authorities carry out a strategic planning, where clear objectives, goals, and strategies be defined, that help to the correct execution of programs, plans, and projects.