Auditoría de gestión a la administración del Gobierno Autónomo Descentralizado de la parroquia de San Andrés del cantón Píllaro, provincia de Tungurahua, del período enero a diciembre del 2014

Abstract

The present research is a Management Audit of Gobierno Autónomo Descentralizado on San Andres parish, Pillaro Canton, Tungurahua Province, academic period from January to December 2014 with the purpose of evaluating and to know about the administrative management and state the efficiency, economy and ethics on the administrative resources handling. The applied methodology is based on an interview addressed towards the highest authority and the rest of GAD Parroquial administrative staff besides of that it was elaborated FODA matrix through which it was known the current institution status. According to the analyzed survey, 80% considers that almost always the intuitional objectives are coped and20% has mentioned that almost always the institutional objectives are coped. The management Audit let us evaluate the internal COSO I method which has been developed each one of verifying, testing and institutional management indicators which has let to identify the next findings: there is not a suitable internal law regulation, there is not a weekly schedule control, lack of weekly timetable fulfillment. That is why the present research will contribute for the administrative staff to take decisions focused towards to correct its public employees tasks fulfillment which will help to the institutional development. As well as it is recommended to perform an action plan where there must appear the developed activities or to be developed and the same necessities from the same entity.