Auditoría de gestión al GAD Municipal de Carlos Julio Arosemena Tola, período 2016

Abstract

The present investigative work, Management Audit to the Municipal Decentralized Autonomous Government Carlos Julio Arosemena Tola, period 2016, aims to evaluate the efficiency, effectiveness and economy in the administrative and financial resources management. For the development of the audit, techniques and procedures belonging to the management audit were applied, such as: the evaluation of the internal control system by means of questionnaires by COSO I. The compliance of the regulations in force was checked, and the degree of efficiency of the Annual Operating Plan was analyzed by management indicators which made it possible to identify the following findings: lack of monitoring and evaluating in the job performance of staff members. In this period there has been a breach with the legal norms with regard to the holidays of workers, lack of training to the staff, and lack of follow-up to the projects planned for implementation during this period. It is recommended the correct application of the suggestions made in the final audit report in order to take oportune and efficient decisions for the development of the administrative, financial and compliance management. Furthermore, to get continuous improvement in the entity.