Auditoría Administrativa al Gobierno Autónomo Descentralizado Parroquial Rural Matus, Provincia de Chimborazo, Período 2012

Abstract

Objective: To conduct an administrative audit to the Decentralized Autonomous Government of Matus Rural district, during 2012 in order to evaluate the efficiency, effectiveness and economy rate. Methods: For the development of the research study, several research and audit techniques were used; such as: Observation, survey and interviews, which were conducted directly and personally to the officials of the entity. Besides, management indicators were used in order to get well informed about the extent of goals and objective. By means of these techniques it has been possible to prepare the audit report in which it was established that the Government of Matus shows same weaknesses as: Lack of an ethics code, organic, risk mitigation plan, monitoring procedures check the quality of public services as well as meeting corporate goal. Results: The implementation of the recommendations previously made, will achieve: To develop a code of ethics, to establish management indicators, to create policies, practices and the necessary procedures for: Selecting human talent, checking the quality of public services and compliance of objectives, issuing functional regulations, having a risks mitigation plan in which the risks can be identified and valued in such way it does not affect the achievement of its activities.