Auditoría de gestión al Gobierno Autónomo Descentralizado Municipal del cantón Santa Clara, provincia de Pastaza, período del 01 de enero al 31 de diciembre del 2018.

Abstract

The Municipal and Decentralized Autonomous Government of Santa Clara Canton lacks of a management audit, which prevents measuring the level of efficiency and effectiveness, affecting its correct performance. That is why the objective of this study was to carry out a management audit in the Municipal Decentralized Autonomous Government of the Santa Clara Canton, province of Pastaza, period 2018, in order to measure the level of efficiency, effectiveness and economy, the methodology used had a field, bibliographic and documentary study modality, with a descriptive type of research. In addition, management audit procedures have been applied, through the analysis of compliance with current legal regulations and COSO I, to determine the levels in the entity to end up issuing a final management audit report. The results are indicators obtained by applying surveys to GADM servers. When analyzing these indicators we found that there is a lack of an internal control system that has caused deficiencies in the administrative area since the processes and activities have not been adequately planned, there is no control to determine compliance with both objectives and projects, which directly affects the performance of the intitution and the purpose for which it was created, that is, to provide satisfaction and well-being to the citizens of the Santa Clara Canton. Through the analysis of compliance with current legal regulations and COSO I, it is concluded that the levels of effectiveness, efficiency, and economy are not adequately established, and show a need to propose training, creation of regulations and clarification of administrative functions to each server.