Auditoría operacional al Gobierno Autónomo Descentralizado Parroquial Rural de Huigra, provincia de Chimborazo, período 2011.

Abstract

The present research refers to an Operational Examination to the Autonomous, Decentralized Government of the Huigra Rural Parish, Chimborazo province, year 2011, that was developed to improve its management processes and operations and thus to get to a fulfillment of the institutional mission. The work elaboration was done by applying a descriptive investigation through which a full, detailed analysis of the activities and processes executed by the Autonomous, Decentralized Government of the Huigra Rural Parish, Chimborazo province, was carried out, the examination was performed on the bases of both the Auditory Rules Generally Accepted and the Rules of Internal Control issued by the Contraloría General del Estado for being a public institution. For the evaluation of the internal control were used techniques such as: interviews, surveys and physical verification we apply to the employees of the Autonomous, Decentralized Government of the Huigra Rural Parish. On the base of this analysis findings were found for which we issue the corresponding recommendations with the purpose that the president, members of the parish board of directors and secretary of the Autonomous, Decentralized Government of the Huigra Rural Parish apply the necessary corrections toward a better performance and development of the management activities.