Auditoría operacional al departamento de Contabilidad del Gobierno Autónomo Descentralizado de la provincia de Chimborazo del período 2014

Abstract

The conducting of the Operational Audit aims to assess levels of efficiency, effectiveness and economy, streamline processes and improvements in financial and human resources department Accounting Decentralized Autonomous Government of Chimborazo Province in 2014. The investigation period was made based on the information provided by the Accounting Department staff, which has the same qualitative and quantitative approach, which is based on the collection of data to perform verification of the hypothesis. For evaluation of internal control was based on the COSO II (Method for evaluating the Internal Control), being the result that the department does not have a budget for training staff, their activities are not in accordance with the manual functions and procedures manual, appropriate recruitment and hiring process is not performed, there is a segregation of duties, lack of regular staff evaluations, no performance indicators are applied. Finally it is recommended that a budget be established for personnel training, update and socialize manual procedures and functions, so that the servers are clear about the activities to be performed and does not exist and there is no segregation of duties, develop a plan for the selection of personnel for people who meet the needs of the position and institution, design and implement policies and procedures for staff evaluation are integrated, all with the purpose of taking corrective actions to achieve improvement of critical areas, contribute to the improvement and meeting the goals and objectives of GADPCH.