Auditoría de gestión a la unidad de talento humano del Consejo Nacional Electoral, delegación provincial de Chimborazo, período 2020

Abstract

This research aimed to conduct a management Audit of the Human Talent Unit of the National Electoral Council, Provincial Delegation of Chimborazo, period 2020, using audit standards and techniques that allow measuring the degree of efficiency and effectiveness in the activities carried out, as well as verifying compliance with the processes of the national electoral council. For this purpose, a theoretical- conceptual framework was used, based on, scientific sources from bibliographic references that are in accordance with the work to be carried out depending on the needs of the institution. From a methodological aspect, it was necessary to use the deductive research method, as it was necessary to identify the different processes, steps, and materials used within the Human Resource Management for the analysis and application of the respective worksheets and the subsequent preparation of the corresponding report that will serve as a basis for taking corrective measures and as a basis for decision- making. Research methods as well as control methods such as COSO I, statistical methods, data analysis and the application of indicators were applied to a real entity to verify their usefulness in the professional field