Auditoría operacional aplicada al Departamento de Gestión Administrativa del Gobierno Autónomo Descentralizado Municipal del Cantón Guamote, Provincia Chimborazo, período 2012

Abstract

This research deals with the development of an Operational Auditing applied to the Administrative Management at the “Gobierno Autónomo Descentralizado Municipal del Cantón Guamote, Chimborazo Province, period 2012”, in order to establish the degree of efficiency, effectiveness and economy achieved by the administration relating to the planning, organization, direction and internal control. The research was based on the identification of some business issues, through interviews and a situational analysis, subsequently the dependent variable “Operational Audit" and the independent one "Administrative-Financial Process" were identified to elaborate the compilation of bibliographic data and the implementation of the proposal, then the type of investigation was defined,and surveys were applied to the staff to perform hypothesis testing. The proposal is divided into four parts: the first one adequately permits the institution's operation and identify and understand facts, activities and practices that will affect the audit process, the second part is aimed at assessing the administrative process and the inner control, the third part is routed to the detailed examination of critical areas through processes, indicators, and in the final part of the process the audit report is presented, showing weaknesses and recommendations; to carry out the execution of the audit process, different techniques were used such as direct observation, surveys, application of questionnaires of internal control using a method called “COSO I”, inquiry and analysis. The audit report will serve as a suitable tool for decision making, which will improve the financial management process and Administrative Management unit and consequently the institution