Auditoría de gestión en el área financiera en la Federación Deportiva de Chimborazo en el período del 01 de enero al 31 de diciembre 2020

Abstract

The main objective of this degree work was to conduct a management audit of the financial department of the Sports Federation of Chimborazo, which was established for the period 2020. Achieving through a methodology, of qualitative approach of descriptive type, through a literature review of the main variables of study, and the application of different research techniques such as observation, interview and survey, executed through its main instruments and defined for the information of each component of the audit as control questionnaires, observation of the main budget documents, manuals, reports of activities of the financial department and its main areas. These were used to determine the main findings in the execution of activities and to define the current conditions of the department, thus making it possible to improve its processes and the proper use of its resources. Management indicators tailored to the department were also designed, thus preventing the loss of administrative and financial resources for future periods. It was concluded that the review applied to the department shows compliance with activities and processes; however, they have not been effective and efficient in their entirety, but improvements can be made by applying the appropriate controls. It is recommended to make use of the final report to identify the main findings and proposed activities to mitigate non-compliances in the processes.