Auditoría de gestión al Gobierno Autónomo Descentralizado Parroquial Rural de Río Blanco, ubicado en el cantón Morona, provincia de Morona Santiago, para el periodo fiscal 2016

Abstract

The current graduation work is based on a Management Audit of Gobierno Autónimo Descentralizado Parroquial Rural de Río Blanco, during 2016, in order to determine the efficiency, effectiveness and economy in the use of resources. For achieving this proposal, it was necessary to carry out a descriptive research applying the inductive and deductive method and using techniques such as interviews to the legal representative of the institution, surveys applied to the administrative personnel of the institution and observation that was applied during the whole audit process; This allowed collecting as much information as possible. Each one of the audit phases was carried out, the firs step was to know the institution and its operations, the structure was evaluated based on the internal control norms established by the General comptroller of the State; then, some components to be audited were defined on COSO I elements, They were: Budget, Planning, and human resource Administration. It was established that the institution does not accomplished the procedures totally. In the case of the human resource, the labor schedule is not accomplished, absences are evidenced in the personnel records, the projects established in the norms were not totally accomplished; thus, it is recommended to apply established by the organization in charge of supervising and avoiding the found inobservances. It is also recommended to adopt the suggestions emitted in the final audit report in order to improve the Administrative management at GAD (Decentralized and Autonomous Government).