Auditoría administrativa al departamento de talento humano del Gobierno Autónomo Descentralizado Municipal del cantón Valencia, provincia de Los Ríos, período 2012

Abstract

This research was focused on the development of an Administrative Audit in the Human Talent Department of ADG(Autonomous Decentralized Government) Municipal of Valencia Canton, Los Ríos province, period 2012, whose purpose was to evaluate the performance and effectiveness of administrative operations developed in the institution in order to propose opportunities for improvement and innovation to the processes, and motivate the implementation of preventing and monitoring to avoid the deficiencies and irregularities. The research started with the identification of institutional problems, through interviews and questionnaires of internal control, allowing collect bibliographic data for defining the methodology, methods and techniques of participation where the Administrative Audit was framed. The proposal had five phases: the first one allowed general overview of all institutional important aspects that served as tools for planning the audit; the second one allowed the review of the objectives, policies and legal requirements; the third one was directed at evaluating the internal control system; the fourth one was engaged to the making of a depth review of critical areas and the results were presented through the external audit report at the final phase. The audit report was the result of an evaluation processes and operations that serves as a tool to warranty the making decisions, ensuring every one of the activities that taking place at the human talent department of the Valencia Municipal Canton.