Auditoría de gestión al Gobierno Autónomo Descentralizado Parroquial Rural San Antonio de Pasa, provincia de Tungurahua, correspondiente al periodo enero a diciembre del 2015

Abstract

This research aims the application of a management audit for the “Gobierno Autonomo Descentralizado Parroquial Rural San Antonio de Pasa”, Tungurahua Province corresponding to the period January to December 2015, it is focused on the determination of the levels of effectiveness and efficiency of the management of the organization. The research was of descriptive type supported in the deductive inductive method. In the proposed framework, the audit phases were developed, the evaluation was applied to the structure according to the internal control standards focused on the COSO I report, it was evaluated based on the code of administration and public finances and the Organic Law of Public Service. Management indicators were made to the annual operational plan for the determination of efficiency and effectiveness levels. It was determined that there is no evaluation of the budget as atrademark, several of the planned projects were not made, leaving a budget without using $ 13146,42 in current expenditure and $ 260943,14 in investment expenses. In conclusión, the rural parish of San Antonio de Pasa, planned the realization of 21 projects, which were not carried out as reported in the accountability of the period. It is recommended for the president of this town to cárry out a planning based 011 the actual needs of the institution, prioritizing the competencies established in COOTAD, so that they can be satisfactorily fulfilled at the end of the period.