Auditoría administrativa a la dirección administrativa del Gobierno Autónomo Descentralizado Municipal del cantón Guano, provincia de Chimborazo, periodo 2013

Abstract

The present paper “Management Audit for the Administration at Decentralized Autonomous Municipal Government, Guano Canton, during 2013, it tried to measure the efficiency, effectiveness and economy levels which were carried out within the unit to determine if it offers a quality service. Audit in reference was performed based on information provided by the staff of this institution, besides the information was gathered through preliminary visits, surveys and interviews, where and number of weaknesses were identified, for this reason an internal control evaluation was applied by means of the COSO II method, as a result, the Administrative Department has weaknesses; this is the main problem in the accomplishment of institutional goals and objectives. As a result of the Management Audit, a final report is presented which contains conclusions and recommendations aimed to contribute to the decision making to improve administrative management and achieve better objectives.