Auditoría de gestión al Gobierno Autónomo Descentralizado Parroquial Rural de Licto, del cantón Riobamba, provincia de Chimborazo, período 2015

Abstract

The present investigation is the Management Audit to the Autonomous Government Decentralized Rural of Licto Parish, Riobamba Canton, Chimborazo, during 2015, in order to determine the adequate fulfillment of the resources. For its development questionnaires of internal control applying Coso I method were applied, in addition interviews, employes surveys, management indicators, International Auditing Standards, and compliance tests as well. As a result of the analysis of the use of the organization´s resources and the revised documentation, the following observations were determined: budgetary instability, the recuitment of staff through the merit and opposition contest were not carried out, the paperwork handed down by the institution to users there are not efficient, to its work group does not perform a periodic evaluation. As a conclusion the entity is not complying with the principles of efficiency and effectivennes in the use of resouces. It is recommended to do anual audits are recommended to determine the situations presented by the entity and have a good admnistration.