Auditoría de gestión al Gobierno Autónomo Descentralizado Parroquial Rural Santiago de Calpi, cantón Riobamba, provincia de Chimborazo, periodo 2015

Abstract

The objective of the present thesis project was to conduct a Management Audit to the Autonomous Decentralized Rural Parish Government of Santiago of Calpi, in 2015, in order to determine the degree of efficacy and efficiency in institutional activities or operations, following norms and parameters of control organisms. The present work has used the quantitative and qualitative method where we use indicators and their respective interpretation which has also been developed based on internal control questionnaires applying the COSO I method, which allowed a general perspective of the entity to audit, this helped to determine the existence of deficiencies in the administration of the institution, and it was also carried out through the audit phases, applying a series of necessary and timely tests, such as verification of compliance with the objectives established in the Annual Operational Plan, these were sufficient to obtain accurate, timely and reliable information on the different administrative and financial operations, these data served to form and justify the report. The entity directs the process of acquisition to a single supplier to make the purchase of office supplies and computer maintenance. It is recommended that the authorities analyze each of the findings that were detailed in the audit report so decisions can be made in order to improve the internal processses of the institution.