Auditoría de gestión a los procesos administrativos y financieros del Gobierno Autónomo Descentralizado Municipal del cantón Guano en el período 2017

Abstract

The present research called “Management Audit of the administrative and financial processes of the Autonomous Decentralized Municipal Government of the Guano Canton", for the period 2017, with the aim of measuring the level of performance of the administrative and financial processes of the institution. The research was developed through the analysis of procedures within the financial management and with the evaluation of COSO I, where internal control questionnaires were applied to determine the level of confidence and risk with respect to each of its components, as well as management indicators, surveys of financial management officials and an interview with the financial director were assigned, allowing to establish the level of compliance in reference to the processes carried out within the financial management. Once the evaluation was completed, the following findings were identified: the lack of strategic planning, the absence of an annual training plan, non-compliance with the POA and the absence of a risk mitigation plan. Therefore, it is concluded with the respective audit report, where it is recommended to coordinate the preparation of a detailed strategic planning for the implementation of activities, devising and developing an annual training plan for the institution’s officials, conducting in a responsible manner the activities to be executed during a given period and consequently to implement the outlines for an efficient allocation of financial resources for their execution.