Auditoría de gestión al Gobierno Autónomo Descentralizado Municipal del cantón General Antonio Elizalde (Bucay), provincia de Guayas, período 2017

Abstract

The main objective of this titling work was to conduct a management audit of the Municipal Decentralized Autonomous Government of the General Antonio Elizalde (Bucay) Canton, Guayas province, 2017, by applying the stages of the audit process to improve efficiency levels, efficacy and effectiveness in administrative management. For the elaboration of this work, techniques such as direct observation, the interview with the highest authority of the council, the application of questionnaires and working papers based on formats of the General State Comptroller were used. In first place, historical relevant data on the municipality was obtained to start the development of the audit. Subsequently, the internal control was evaluated through questionnaires with the COSO III method, to determine the level of risk and confidence. Then, we proceeded to determine the weaknesses, evaluating the main processes, compliance with the mission and vision, budget compliance analysis and annual hiring plan. Finally, management indicators were applied to quantitatively measure management in the public company. From these procedures it was determined that the entity is at a moderate risk tending to increase and that its main weakness is the absence of internal control, reflected in a qualified opinion issued by the auditor reflected in a qualified opinion issued by the auditor. The institution was suggested to implement the recommendations presented in the final audit report to ensure that the institution achieves reasonable security in the goal reached of its institutional objectives.