Auditoría de Gestión al Departamento de Contabilidad del Gobierno Municipal de Penipe correspondiente al período enero a diciembre del 2010 a fin de alcanzar la eficiencia operativa

Abstract

The present investigation proposes to carry out an Accounting-department Management Auditing of Penipe City Council from January to December in 2010 to achieve running efficiency. This investigation analyzes not only the running efficiency and effectiveness developed in the Accounting Department but also the vision, mission, goal, policy and objective achievement level. The first chapter called questioning consist of setting out, drawing up and systematizing the problem. The main problem found in the city Council is detailed. The investigation field is also specified. General and specific objectives to be gotten when finishing the investigation are drawn up. In addition to this, its importance is established. The second chapter is about investigation background which is really helpful and turns into a reference for the topic. Paper terminology is in the theoretical and conceptual frame. Besides, both hypothesis and variables are drawn up. The investigation methods and applied auditing techniques such as field trip, interview, internal control questionnaire, and flowcharts to describe running processes, management indicator to analyze whether public resources are used correctly, are described in the third chapter. The proposal consisting of management auditing stages such as: preliminary investigation, planning, execution, result communication and auditing report, is described in the fourth chapter. Conclusions and recommendation are established to correct weaknesses identified in the internal control and the running processes for the entity welfare and success.