Auditoría de gestión al Gobierno Autónomo Descentralizado Municipal Intercultural del cantón Saquisilí, provincia de Cotopaxi, período 2019

Abstract

The management audit carried out to the Intercultural Municipal Decentralized Autonomous Government of Saquisili, province of Cotopaxi (GAD), period 2019 was aimed at evaluating the degree of efficiency, effectiveness of the administrative management and processes of the Institution. To develop the audit, it was necessary to use auditing techniques, in carrying out preliminary visits to the GAD facilities, surveys and interviews were applied to the personnel with the purpose of obtaining a global knowledge of the institution, thus, a analysis of the SWOT Matrix in order to determine strengths and weaknesses, the evaluation of internal control through the application of the COSO I method to obtain sufficient and competent information of the institution and the application of management indicators which allowed identifying findings such as: there is a poor communication among the employees, the mission and vision are not in a visible place, there is no staff training, no staff evaluations are carried out, the institution lacks of an adequate staff recruitment procedure, there are no indicators of management, among others. The execution of theis management audit is essential for decision-making, as it was possible to determine deficiencies that affect the development of different activities carried out by the Institution. For this reason, it is recommended the right application of the suggestions issued in the final audit report which will allow to make the right decisions in a timely manner and contribute to the development of the administrative management and continuous improvement of the institution.