Auditoría de gestión al Consejo Nacional de Gobiernos Parroquiales Rurales del Ecuador, CONAGOPARE Chimborazo, período 2015

Abstract

The present investigation is a Management Audit to the National Council of Rural Parish Governments of Ecuador, CONAGOPARE Chimborazo, its purpose is to provide a contribution tending to improve admiring processes and activities. A diagnosis was made through a questionnaire of internal control and the president of the institution was interviewed. It was in order to later develop the audit verifying the personnel selection processes, public procurement, analysis of budget documents and through management indicators to verify the degree of compliance of them. There were found deficiencies and critical nodes that have not allowed the institution to develop efficiently and effectively. The entity has selected personnel without fulfilling with the Internal Control Standard for the Public Sector Administration of human talent 407-03 Incorporation of staff,being this a reason why exist some people of the staff that do not belong with their profile in the positions where they are working. We recommend to the president to follow the personnel selection manual for the recruitment of new staff, as well as to analyze posible suppliers and not to centralize just in one.