Auditoría de gestión al Gobierno Autónomo Descentralizado Parroquial Rural de Sevilla Don Bosco, del 01 de enero al 31 de diciembre 2016

Abstract

Management Audit was conducted at the Decentralized Autonomous Government of Sevilla Don Bosco rural Parish during the period from 1 January to 31 December 2016 to determine the levels of efficiency, effectiveness and compliance that its administration obtained during the assessed period. The weaknesses of each one of the components, such as lack of technical training were determined by applying auditing techniques, COSO III (Committee of Sponsoring Organizations) system, and the generally accepted auditing standards. Having done exam to the areas of major’s office, accounting and treasury-secretary, it was determined that there is an inappropriate control of fixes assets. Human talent department has not been evaluated yet in regard to the performance of its activities, so it is not determined its contribution in the administrative management development. The found weaknesses were included in the final report, which was established taking into account the technical staff criterion. It is concluded that the audit examination improved the internal processes and the development of the institution by applying accurate and reliable policies to make decisions properly. It is recommended to conduct this type of examinations frequently and to have efficient activities with high levels of public management.