Auditoría de gestión a la Unidad de Planificación Técnica Zona 3 MAGAP, de la ciudad de Riobamba, provincia de Chimborazo año 2015

Abstract

This research work carried out a Management Audit of the technical planning unit zone 3 MAGAP (Ministry of Agriculture, Livestock, Aquaculture and Fishing), of the Riobamba city, province of Chimborazo, year 2015; with the purpose of evaluating the reliability degree of the operational information, efficiency, effectiveness, economy, ethics and ecology in the development of is activities, plans and programs to be complied. The research is of documentary type; observation, interviews and surveys were applied the in Unit facilities to the planning staff. Indicators were used to measure the degree of management achieved by the institution. The budget execution rate was determined in relation to the allocation; the budget codified by groups was analyzed to determinate compliance rates, which allowed to make known the following findings: internal control procedures were not determined, evaluation indicators were not applied, there were hiring procedures not completed or suspended. The institution is advised to continuously monitor operational activities with efficiency, effectiveness, economy, ethics and ecology during process work. The recommendations presented in the final audit report must be made for the continuous improvement of management.