Auditoría de Gestión al Departamento Financiero de la Dirección Provincial de Chimborazo del Ministerio de Transportes y Obras Públicas, período 2012

Abstract

This Management Audit to the Finance Department of the Provincial Directorate of Chimborazo, Ministry of Transport and Public Works, period 2012, had as its main purpose to detect weaknesses and errors that require most attention in management development of the activities of the institution. The management audit was conducted in four phases: the first phase general information of the institution was obtained through observation, surveys, interviews; the second phase corresponds to the analysis and evaluation of internal control using tools like forms, control charts, tabs, surveys, risk assessment method COSO II, additionally management indicators were applied to measure the performance of the activities of the department; in the third phase the findings are documented through the sheets of notes; in the fourth phase the final report concerning to the results obtained was issued. The recommendations to managers are mandatory, its implementation allows an efficient, effective and economic management.