Auditoría Operativa al Gobierno Autónomo Descentralizado Parroquial Rural de San Andrés, cantón Guano, provincia de Chimborazo, período 2013

Abstract

The present thesis was to carry out a Performance Auditing to the GOBIERNO AUTÓNOMO DESCENTRALIZADO PARROQUIAL RURAL OF SAN ANDRÉS, CANTÓN GUANO, PROVINCE OF CHIMBORAZO, PERIOD 2013, designed to improve procedures for the resources are being used with effectiveness and efficiency; evaluating the more relevant processes of the institution with the auditing techniques. Through the internal control evaluation carried out to the GOBIERNO AUTÓNOMO DESCENTRALIZADO PARROQUIAL RURAL OF SAN ANDRÉS, CANTÓN GUANO, PROVINCE OF CHIMBORAZO was expressed, that have never made any training to the GAD government officials, the risks are not identified, classified and valuated incurred in the institution; the lack of functions manual, there is no appropriate channels of communication an feedback with the users, the outdated website, the absence of documents supporting Why of work. It is recommended: a constant training to the government officials, to carry out an appropriate study about the internal and external risks in which the institution could incur, to implement a functions manual containing all areas of the Gobierno Autónomo Descentralizado Parroquial Rural of San Andrés, to implement channels of communication opened with the users such as the suggestion box, to update the institution web site, to support with documents why of the works are executing.