Auditoría de gestión al Gobierno Autónomo Descentralizado Municipal de Pablo Sexto

Abstract

Decentralised Municipal Government of Pablo Sexto, revealing problems that compromise its efficiency, effectiveness, and quality in the fulfillment of its objectives. The lack of insufficient resource allocation, non-compliance with laws and regulations, and poor monitoring and evaluation practices were highlighted. The goal was to determine the GAD's performance to find opportunities for optimization through a performance audit. The methodology implemented was rigorous and systematic, applying essential research tools and techniques to acquire precise and reliable data. An assessment of internal control, interviews, and audit procedures was carried out to examine the efficiency, effectiveness, and quality of the GAD. The results revealed several areas for improvement in its functioning, notably the lack of recognition of the professional competencies of civil servants and the absence of an effective internal audit unit. This, together with the lack of resources to deal with unforeseen risks, the lack of management indicators, and the absence of a staff rotation plan, resulted in suboptimal performance, preventing the effective fulfillment of goals and objectives. In conclusion, the audit generated a final report that serves as a guide for the highest authority of the GAD of Pablo Sexto to make decisions based on the findings. This report should be disseminated to the relevant departments to undertake corrective actions and meet the proposed goals and objectives.