Auditoría de gestión al Gobierno Autónomo Descentralizado parroquial rural General Proaño, periodo 2022

Abstract

The GADPR of General Proano has been working on various aspects for the benefit of the communities in its administration; it faces problems such as the risks present in the work performance not being identified, the hiring of the personnel not carried out correctly, thus affecting the achievement of the established objectives. Therefore, this research aimed to carry out a Management Audit of the Autonomous Decentralized Rural Parish Government of General Proaño, to measure the efficiency, effectiveness, and economy of the administration of public resources and the degree of compliance with institutional objectives. The methodology used was a mixed approach since the study was carried out using qualitative and quantitative variables, a non-experimental design because the variables were not manipulated, the fundamental application was documentary research and field research, the population for the study was the officials of the institution who were ready to provide information through the use of methods, techniques and research instruments such as interviews, questionnaires, etc, surveys and direct observation. With this methodology, it was possible to execute the Management Audit that allowed the identification of different existing failures in the operations; this was achieved following the Internal Control Standards issued by the Comptroller General of the State. Likewise, the Annual Operating Plan evaluations were carried out, and the management indicators were applied, allowing the management, efficiency, effectiveness, economy, ethics, and ecology with which the operational activities were fulfilled to be measured. Finally, this investigation was concluded with the issuance of a final report with the respective conclusions and recommendations of the detected findings; they will contribute to the decision-making for improving the administration of the Parish GAD of General Proano.