Auditoría de gestión al Honorable Gobierno Provincial de Tungurahua, período enero a diciembre del 2014

Abstract

The present research work on Management Audit of the Honorable Gobierno Provincial of Tungurahua in Ambato Canton, Tungurahua Province for the period January 1 to December 31, 2014, allowed evaluating efficiency, effectiveness, economy and ethics in the fulfillment of the objectives. For its development, descriptive research was applied, supported by the inductive-deductive method. An interview was conducted with the legal representative to know its operation. Subsequently, a survey was applied to the officials of the institution to determine if the problem is viable. In the development of the audit, the internal control system was evaluated by applying the regulations issued by Contraloria General del Estado, where it was possible to know the moderate level of confidence 73.90% and a moderate risk of 26.10%, being the main deficiency the poor fulfillment carried out to the control and supervision activities. In the implementation phase, it was verified the compliance with the goods acquisition processes and it was determined that the entire budget was not accrued, leaving values without being used. The annual planning was not executed in its totality. In addition, there are found flaws in the audit report, such as the lack of physical periodic verification, lack of coding and identification of goods, there is no income to the warehouse of the purchased goods, expenses without supporting documents and the lack of a human talent plan. Therefore, it is recommended to apply the internal control rules in order to keep the goods correctly coded and execute all the actions included in the institutional AOP (Annual Operating Plan) in order to earn 100% of the budget.