Auditoría administrativa al Gobierno Autónomo Descentralizado Municipal Carlos Julio Arosemena Tola, del cantón Carlos Julio Arosemena Tola, provincia de Napo, período 2013

Abstract

The objective of this research work is to develop an administrative audit and its incidence on improving the efficiency, efficacy and economy levels in the human resources job performance for the correct decision making at the Mayor’s Office (Town Hall called Gobierno Autónomo Descentralizado Municipal – GAMD)) of Carlos Julio Arosemena Tola during 2013. The test analyzes the organization structure concerning plans, objectives, methods, and the staff individual participation. The administrative audit completed five phases: the first one is a preliminary study which meant to visit GADM. The second one is a revision of the legislation, the objectives, the policies, and the regulations which rule this institution. The third phase is a revision and evaluation of the internal control. The fourth phase is a deep assessment of the critical areas. Finally, the fifth phase regards communicating the results that will be used on the final audit report. While doing the administrative audit, some failures were detected: lack of staff training, performance evaluation, out-of-date regulations, lack of a job classification guide, and inadequate recruitment and staff selection systems. It is recommended that the people from the Mayor’s Office of Carlos Julio Arosemena Tola promote improvements and corrective actions which are related with human resources and with the organizational development in order to achieve their goals.