Auditoría de gestión a la Dirección de Desarrollo Social, Turismo e Inclusión, del GAD Municipal del cantón Sucúa, provincia de Morona Santiago, del periodo 2016

Abstract

The present Audit of Management to the Department of Social Development, Tourism and Inclusion, of the Municipal GAD of the Sucúa canton, Morona Santiago province, period 2016, aims to assess the achievement of the goals, objectives and the level of efficiency, effectiveness, economy of the institution. To achieve the development of audit was carried out through an internal control in which a questionnaires was applied to know the risk and the trust of the Department, also for its analysis was requested the most information from all peoples that working on the Department, it was applied management indicators it could determine the following: It does´t encourage the practice of ethical values, it lack of expertise to hire people to work on the departamento, It doesn´t has management indicators, a little supervision for the achievement of duties, It has´t been established process to assess the efficiency of their personal, It doesn´t opportunely determine their risks, mitigation, response and evaluation. As a conclusion the departament of Sucúa Municipality had had several had had several drawbacks to achieve his duties. It is recommended to make periodic evaluations to the institutional planning and the their personal, to avoid risks should implement internal control standards, for the administrative management must apply indicators of efficiency, efficacy and effectiveness, should apply the suggestions written in the final report to strengthen the development of the institution.