Auditoría de gestión a los procesos administrativos del Departamento de Talento Humano del Gobierno Autónomo Descentralizado Municipal de Colta, período 2012

Abstract

This management audit was performed to the GAD Municipal of Colta, located in Canton Colta, in Chimborazo Province for the period from January to December in 2012. This study was done according to Ecuadorian Government Auditing Standards issued by the General Comptroller of the state, using different techniques and research tools such as deductive, synthetic and analytical methods, interview, survey, content analysis, inquiry, data tabulation and the application of audit questionnaires. Based on the above, we proceeded to analyze the internal control structure to find the critical areas, then it was conducted a management review to the Human Talent Department, considering it a mainstay of the institution, analyzing is structure, regulation, plans, objectives and general operations; after this analysis a report about the audit was presented which contains appropriate recommendations to help their managers to take corrective action to achieve the desired change.