Auditoría operacional al Gobierno Autónomo Descentralizado Municipal del cantón Penipe, provincia de Chimborazo, período 2020

Abstract

The present investigation was the application of an Operational Audit to the autonomous decentralized municipal government of Penipe canton, province of Chimborazo, period 2020, which was executed to apply audit methods and techniques, determining the degree of efficiency, effectiveness, effectiveness, and economy in the fulfillment of the processes of the institution, issuing conclusions and recommendations that improve the administrative, financial and economic processes and operations of the institution. The following was developed through the analysis of the procedures carried out within the institution applying the evaluation based on COSO I and management indicators of efficiency, effectiveness, and economy. The procedures, processes, and activities were evaluated based on the Internal Control Standards of the Office of the Comptroller General of the State, a public institution, the generally accepted accounting principles, and the Generally Accepted Auditing Standards. The research began with the detection of the problem within the evaluated institution, followed by the establishment of the research objectives and then the realization of the theoretical framework taking the main definitions with which it is based and used in the application of operational audit, in the same way, a methodological framework was established where the type of research, level of research, methods, and techniques to be used, finally the operational audit was applied AT the GAD Municipal del Cantón Penipe issuing a final report with the respective conclusions and recommendations based on the results of the audit.