Auditoría de gestión al gobierno autónomo descentralizado parroquial rural de Madre Tierra, del cantón Mera y provincia de Pastaza, período 2021

Abstract

The GAD Parroquial Madre Tierra does not have a Management Audit, which has generated uncertainty when measuring its efficiency, effectiveness and economy, there is also no internal control that allows it to detect errors or existing inconsistencies on time. Therefore, the objective of this research was to conduct a Management Audit to Gobierno Autónomo Descentralizado Parroquial Rural of Madre Tierra in Mera canton of Pastaza Province, period 2021, in order to improve the degree of efficiency, effectiveness and economy in the management of its resources. The methodology used had a qualitative approach which implemented a support that helped determine the critical areas, also used data collection methods such as survey and observation. Through the methodology applied, it was determined that the GAD does not have an internal control system, which results in the duplication of functions and activities; furthermore, there is an absence of evaluation of administrative, financial and operational processes in each department, which means that the authorities do not have the appropriate information for decision making. In conclusion, the authorities and officers do not abide by the legal regulations in force to reduce the institutional internal control risk since there are officers performing functions outside their competencies, the PAC has not been updated, personnel were hired without prior evaluations, management and risk indicators have not been defined, there is no personnel in charge of the continuous monitoring of activities and reporting to the authorities for their respective decision making. The results will be reflected in the findings sheets and the report of communication of results together with the opinion, which contain the recommendations to improve the processes carried out within the entity.