Auditoría de gestión al Gobierno Autónomo Descentralizado Municipal del cantón Santa Clara, provincia de Pastaza, período 2019

Abstract

The present study proposes the execution of a management audit to the Municipal Decentralized Autonomous Government of Santa Clara, located in the province of Pastaza during the period 2019. The main objective of this study is to verify the performance of administrative and operational processes through the application of management indicators such as: efficiency, effectiveness, ethics, ecology and economy. The management audit of theMunicipal GAD of Santa Clara was carried out through the application of internal control questionnaires based on COSO I and surveys and interviews addressed to the institutional employees in order to know the internal control system, and achieve the fulfillment of objectives. From the execution of the management audit in the institution, a final report issuedto the highest authority was presented, which contains some weaknesses found in administrative and operational processes and conclusions were obtained such as: duplication of functions and constant rotation of personnel, poor storage of documents and physical files, job positions are not filled according to a professional profile, dissatisfaction with the provisionof services offered by the institution, lack of response to requests or complaints which cause the institution to be less efficient and effective. This public institution is recommended to follow the recommendations set in the strategic monitoring matrix, which contains guidelines to counteract the detected findings and increase the competitiveness of the Municipal GAD.