Auditoría de gestión al GAD Municipal del cantón Santiago de Píllaro, provincia de Tungurahua, período 2020

Abstract

The present study was aimed to carry out a management audit in the Municipal Decentralized Autonomous Government of the Santiago de Píllaro Canton (GAD) located in the province of Tungurahua, period 2020, through the different phases of the audit process to determine the level of use and application of resources, under parameters of efficiency, effectiveness and economy with which the operations were carried out, as well as the level of compliance with institutional objectives. The bibliographic consultation of several terms was carried out to direct the management audit process. Regarding the methodological framework, it can be said that it was a mixed investigation, supported by a descriptive research with the application of a survey, an interview and the direct observation, in the proposal the audit phases were executed where the internal control system was evaluated through COSO I, followed by an assessment of the components selected in the audit process, compliance with internal processes was verified and management indicators were applied. Finally, it was found that the level of confidence was moderate, presenting problems related to supervision of actions, other provisions were not applied as established by the current regulations, in relation to the management indicators, the plans corresponding to the pandemic were not complied with, therefore, the management was not carried out adequately, affecting compliance with the legal competences given by the COOTAD