Auditoría de gestión al Departamento de Recursos Humanos del GAD Municipal la Joya de los Sachas, provincia de Orellana, período 2016

Abstract

This Management Audit of the Human Resources Department of Gobierno Autónomo Descentralizado Municipal La Joya de los Sachas, Orellana province, 2016. It has the objective of evaluating the efficiency, efficiency and economy of the Human Talent department. For the development of the audit, the information was obtained through surveys and interviews applied to the staff of the GADM La Joya de los Sachas. The internal control system was evaluated through the application of questionnaires according to the COSO I method, verifying compliance with the Internal Control Standards of Contraloría General del Estado and analyzed the POA of the department in the period 2016, through the management indicators. It was possible to determine the following findings: nonexistence of a Code of Ethics, lack of management indicators, inadequate selection and recruitment of the staff, lack of monitoring in the fulfillment of assigned functions, absence of performance evaluation. In addition. risk assessment has not been carried out and there is no manual of procedures on the information and communication system. Therefore, it is recommended to adopt the suggestions issued in the audit report in order to contribute to the executives a better decision making, which allows them to strengthen the internal control system, obtain an efficient work performance and compliance of goals and objectives of the municipality.