Auditoría administrativa al Gobierno Autónomo Descentralizado Parroquial Rural San Antonio de Bayushig, provincia de Chimborazo, período 2012

Abstract

A management audit for the Decentralized Autonomous Government of Rural Parish San Antonio de Bayushig, Chimborazo Province in 2012 was carried out in the present investigation. It aims at improving management procedures through recommendations issued in the final audit report. First of all, basic terms were defined and then used so that the audit can be carried out. The management audit was formulated after concepts had been identified. The management process efficiency, effectiveness and economy were evaluated with it as part of the proposal. Besides, general information was gathered, SWOT matrix was done in order that strengths, weaknesses, opportunities, and threats can be determined in other words, critical internal control areas could be identified in the following areas: control environment, risk evaluation, control activities, monitoring and communication information. Employees were interviewed analyzing troubles and establishing points of view. Finally the report was prepared in which a conduct code designing and implementing for DAG were recommended so that staff work according to personal and professional code, have not only physical but also digital transaction information identify, value, and establish a risk mitigation planning. Its purposes are both to have a base document so that parish risk scenarios can be faced and to pose procedures for: internal-control system evaluation improving employee´s stay and attendance control, employee’s performance evaluation in activities such as inventory update and backup, human talent recruiting and selection to have the best trained staff.