Auditoría de gestión al Cuerpo de Bomberos del cantón Cevallos, provincia de Tungurahua, año 2016

Abstract

The general objective of the current graduation research is to carry out a management audit for the Fire Department from Cevallos; this institution has 7 workers and the management indicators have not been applied; the ones that allow measuring the efficiency levels and planning effectiveness. A general diagnose has been carried out to determine the weaknesses and strengths here, some problems such as breach of processes and not having fully accrued the institutional budget are evidenced. Within the audit process, it was possible to evaluate the structure through the elaboration of internal control questionnaires for the components of COSO I. It is concluded that there is lack of evaluation to the performance of resources and to the processes defined by the organization. This has not allowed the right institutional development thus it has cuased disconformity and lack of opportune corrective tools to improve the economic effectiveness and efficiency regarding to drills and other emergency processes that have been fulfilled according to what is established. The problem with risky people is the documentation since there are mistakes because the team is in charge of rescue management and puts apart the administrative aspects. In conclusion, all the public institutions must have a risk mitigation plan starting from an internal and external diagnose in order to avoid disasters or different complications that can affect the people.