Auditoría de gestión al gobierno autónomo descentralizado parroquial rural Dayuma, del cantón Francisco de Orellana, provincia de Orellana, correspondiente al período 1 de enero al 31 de diciembre de 2021

Abstract

In the Decentralized Autonomous Rural Parochial Government of Dayuma, a management audit has yet to be applied to measure its efficiency, effectiveness, and economy. It does not have reasonable internal control that allows it to detect errors or inconsistencies in time. Therefore, the objective of this research was to prepare a Management Audit of the Decentralized Autonomous Government of the Dayuma Rural Parish of the Francisco de Orellana Canton, Orellana Province, for the period January 1 to December 31, 2021, to technically detect the problems that affect the efficiency, effectiveness, and economy of the internal processes of the entity. The methodology used was framed in the quantitative and qualitative types of research, using an interview with the officials of the GAD, which could be seen the existence of problems around the use of economic resources, as well as the management of human talent; it was also observed that the entity does not have procedures for the classification, recruitment, training, performance evaluation and selection of personnel. As a result of the audit process, several findings were identified, among which are: the lack of a code of ethics, 63% of the servers do not have the appropriate professional profiles to occupy their positions, the lack of a manual of functions, lack of supervision of compliance with the POA, lack of control of staff attendance. Therefore, it is concluded that applying the audit proposal composed of five phases is necessary, including knowledge of the laws and regulations governing the institution's activities. This proposal will serve as a management tool for managers to improve decision-making and contribute to institutional improvement.