Auditoría de gestión al GAD Municipal del cantón Guano, provincia de Chimborazo, período 2016

Abstract

The aim of this certification work is to perform a Management Audit of the Decentralized Autonomous Government (GAD) of Guano Canton, province of Chimborazo, for the period 2016, with the purpose of evaluating the efficiency, effectiveness and economy in the development of its activities and in the use of its resources. For this evaluation, research modalities, types, methods and techniques were applied, such as interviews, surveys which were used for the collection of information. Measuring instruments such as management indicators were also applied to determine the level of compliance with the budget in addition to the annual planning and to establish whether the objectives and goals set have been met in the expected time. For the execution of this investigation, the phases of the audit were applied, based on the work documents which allowed to determine the following findings: there are few periodic evaluations of the performance of their functions, the planning has not been evaluated in the last periods, and a low level of compliance with the internal control processes. Finally, a report was prepared in which the results of the audit are evidenced. As a conclusion, the municipal GAD is an entity that is regulated by the internal control norms, an aspect that has not been fulfilled by ceasing to apply control processes. As a recommendation, the rules of the Comptroller General of the State and other normative which regulate the entity are taken as a legal basis with the purpose of providing the institution with clear and concise alternatives for easy adaptation and are presented to the directors to serve as a guide in the decision-making process of timely decisions and to contribute to the fulfillment of the activities and institutional objectives.