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

Abstract

The present titling project consists of a Management Audit of the Parochial Decentralized Autonomous Government of Flores, canton Riobamba, Chimborazo province, period 2015, this was proposed in order to improve the efficiency, efficacy and economy of the institution´s resources. Within the research methodology, interviews to the GADP. Officials were applied, using questionnaires based on the COCO II method for the evaluation of the institution´s internal control; with the objective of identifying the institution´s administrative problems, other substantive and compliance tests were carried out, through the use of work papers. Finally, as a result of the project, a final audit report was drawn up in which are included the main identified discoveries: the lack of a manual of functions, the lack of supervision to compliance of the POA and a budget allocation that violates COOTAD. It is recommended to select professionals who fulfil with the parameters for the position trough a merits and opposition process, bearing in mind the criteria of interculturality and gender identity, with the purpose of ensuring the successful performance of the tasks, especially in management positions; since of their leadership it will depend the fulfillment of the strategic objectives of the entity.