Auditoría de gestión al Gobierno Autónomo Descentralizado Parroquial de Tixán durante el periodo 2015

Abstract

The present research has like objective to do a Management Audit of Gobierno Autónomo Descentralizado Parroquial de Tixán, in 2015 based on Methodological Guide of Contraloría General del Estado, that consider the rules and procedures to carry out Audits in Ecuadorian public sector and the evaluation of preliminary assessment, specific planning, execution of Audit and the communication of results. For the management audit development, surveys to the Director, functionaries and to the members of district government of Tixán and the questionnaires of internal control through COSO 1 method. The lack of Ethics code and Manual of functions was obtained from a result; partial unfulfilment of POA, the lack of risk mitigation plan there was not implemented policies to archive the support documentation. The authorities should promote and support the execution of Management Audit in all the areas of GAD parroquial, in order to find failures and taking corrective actions that contribute to the fulfillment of administrative, operative and financial process. To apply the recommendations through the final report, in order to improve the efficiency and effectiveness in administrative management and the processes in the resources management, besides to follow the raised points like result of Management Audit in order to verify their fulfillment.