Auditoría administrativa a la Dirección de Gestión Administrativa del Gobierno Autónomo Descentralizado Municipal de Pallatanga, provincia de Chimborazo, período 2015

Abstract

This research focuses on the development of an Administrative Audit for the "Dirección de Gestión Administrativa del GAD Municipal de Pallatanga", Chimborazo Province. It was developed during 2015. The purpose was having an analysis which allowed to know the current situation of the institution and improve its activities. In order to achieve this aim, the problem of the institution was identified. It was accomplished by surveys and questionnaires of internal control, through the COSO 1 method. This allowed to collect information for the execution of the Administrative Audit. The information gotten from this audit was analyzed using the different methods of evaluation. In addition, the pertinence with the law and current regulations for the public institutions such as "Ley de la Contraloría general del Estado", Organic Law of Public Service, ordinances and internal rules. It has been possible to determine that there are several shortcomings in the administrative area. For example, the lack of an ethical institutional code, the lack of procedures to evaluate the institutional risks. As well as the lack of the risk mitigation plan, among others. Because of the above, it has been possible to conclude that the application of an administrative audit for "GAD Municipal de Pallatanga" has demonstrated several deficiencies that prevent the achievement of planned goals and objectives, That is why it is recommended to the institution to generate an analysis of this audit to be a base document that generates elements that allow to change the reality of the administrative area.