Auditoría de gestión a la dirección de gestión y planificación del Gobierno Autónomo Descentralizado del cantón Guano, provincia de Chimborazo, período 2019 – 2020

Abstract

The objective of this research work was to conduct a Management Audit of the Management and Planning Unit of the Decentralized Autonomous Government of Guano Canton, Province of Chimborazo, periods 2019 - 2020, through the evaluation of administrative processes, to measure the efficiency, effectiveness and economy of the unit, through a current diagnosis where the internal shortcomings of the department were identified, for which the methodology used was based on a qualitative approach, descriptive and explanatory research level, documentary and field research design, in order to evaluate and describe the relevant events for the development of this Management Audit for the Management and Planning Unit of the Guano Cantonal Government, the same that could be quantifiable through techniques and tools such as the survey and interview with the staff working in the offices of the planning unit. As a result, it was found that the institution has weaknesses in its internal control, in addition to carrying out incomplete internal control evaluations that do not present sufficient information for the department's decision making. Therefore, it is necessary to carry out an audit examination to identify the shortcomings present in the evaluation and control system of the internal processes developed within the planning unit in order to improve the quality of the service provided to the user and the community in general, achieving satisfactory results and the fulfillment of objectives, goals and the needs and demands of the population. Therefore, its prompt implementation is recommended