Auditoría de gestión al Gobierno Autónomo Descentralizado parroquial rural Río Tigre, en el cantón y provincia de Pastaza, en el período 2020

Abstract

In the present degree work, a management audit was conducted on the Decentralized Autonomous Government of Tigre Rural Parish in the canton and province of Pastaza in the period 2020, whose purpose was to examine and evaluate the levels of efficiency, effectiveness, ecology, economy, and ethics to determine whether there are deficiencies or deviations that are affecting the development of existing operations within the GAD. In addition, this work evaluated the Internal Control with the COSO I model through the application of questionnaires to verify the previous and current weaknesses within the institution. Management indicators were also applied to measure the degree of compliance with the entity's goals and objectives set during the period. In addition, the research methods were applied. In this work, the inductive methods were applied because surveys were used, among others, and deductive methods were applied, i.e., research on laws, statutes, and regulations, which apply to the GAD rural parish of Río Tigre, on the other hand, the mixed approach was applied, because the qualitative approach was used, which means that audit techniques were used, and in the quantitative approach numerical data were used, tabulations of the surveys. Once the audit was carried out, it was possible to verify that the projects established in the Annual Operating Plan have not been fulfilled in their entirety, there are some shortcomings in their development, either because the entire budget was not used, there is no control and inspection of the materials used for construction. Therefore, it is recommended that the president of the Decentralized Autonomous Rural Parish Government Rio Tigre of the Canton and Province of Pastaza should carry out control and inspections in all activities and projects to avoid shortcomings and to obtain good results