Auditoría de gestión en el Gobierno Autónomo Descentralizado Municipal del cantón Guano en el periodo comprendido del 01 de enero al 31 de diciembre 2015

Abstract

This degree work aims to implement a Management Audit for the Municipal Decentralized Autonomous Government of Guano Canton of the Province of Chimborazo, 2015, with the purpose of increasing the levels of efficiency, effectiveness and economy. Four phases were used for the development of the present work which is detailed below : Preliminary Knowledge, Planning , Execution and Communication of Results using the methodology COSO I ,with the purpose of promoting and strengthening policies that improve the Internal Control for the good development of the Institution, since the lack of processes, procedures, ignorance of competences and the limited application of the Internal Control Standards of Public Management, have limited the compliance of the services that the population needs. Problems were identified in the actions that the administrative and financial management performs in the development of the Management Audit to the Municipal Decentralized Autonomous Government of Canton Guano, because there are delays in the creation of the budget items for the different acquisitions, making it difficult to carry out a good administration. It is recommended to update the manual of functions and applying internal control standards, also promoting an environment of trust to support the flow of information and communication among officials and getting that their performance become effective and efficient in such a way that the entity meets its objectives and proposed institutional projects.