Auditoría de gestión al Gobierno Autónomo Descentralizado Parroquial Rural de San Juan, cantón Riobamba, provincia de Chimborazo, período 2016

Abstract

This research work is aimed to carry out a Management Audit for the Rural Parochial Autonomous Decentralized Government of San Juan, Riobamba cantón, Chimborazo province, period 2016. It was developed with the purpose of determining the administrative process shortfalls in the institution in order to implement actions and obtain high levéis of management, efficiency and compliance on the application of laws, rules and regulations which govern the implementation of the activities in the rural parochial government. The development of the audit was based on the application of evaluation criteria established in the Generally Acceptable Auditing Standards and regulated in the Internal Control Standards for Public Sector Entities and Secretary of Public Procurement, this due to the activities that were carried out during the period 2016. The elaboration of work papers was based on the processes analyzed, for which substantive testing were applied which helped to understand the link that exists between the information from the different programs and projects and the documentation which is required to support the use of public resources. In general, the processes analyzed showed a good management by the authorities of the institution, except for the breach of Internal Control Standards 401-03 Supervisión, 403-12 Control and Custody of specific guarantees and 406-07 Custody. The audit has allowed me to conclude that must be complied with the provisions of the law in order to maintain efficient processes, so it is advisable to analyze the content of the standards issued by the control parties that govern the Law of the Public Sector to give compliance with the bases of the contract and internal and external auditors.