Auditoría de gestión aplicada al Departamento de Recaudación al Centro Zonal Riobamba de la Secretaría Nacional del Agua, período comprendido entre enero – diciembre de 2011

Abstract

The present research entitled “Auditing of applied Management to the Tax Service Department of Riobamba Downtown Zonal, belonging to the Secretaría Nacional del Agua, during the period between January –December 2011”. This essay is aimed to analize the nowadays situation and to determine the economics grade, as well as its efficiency and efficacy in planning. It is also of a vital importance the control and usage of resources, with the objective to verify its more valid application. For carrying out the “Auditing of executed Management to the Department”, researchers proceeded by compiling general information on the institution, the applying of Internal Control Questionnaire, the analysis of the department and evidences to do a report including comments, conclusions and recommendations. In agreement to the final report of “Management Auditing to Department” it was got the following: (a) it does not have objective, goals and established strategies; (b) it does not count with a Fulfilling Objective Activities Schedule; (c) it possesses a high percent on Payable Portfolio; (d) there is a failure on Data Base; (e) it does not have with a procedure Manual, and (f) it does have a coercive Book. Moreover recommendations for each one of them are emitted, so these fulfill appropiatedly and in the calculated time. Finally, through the use of the “Department Management Auditing” it will be possible to solve the found problems, to evaluate the fulfilling on set objectives, to look for strategies and to perform the required following for the Eutity efficiency.