Auditoría integral al Gobierno Autónomo Descentralizado Parroquial Rural de Huigra, cantón Alausí, provincia de Chimborazo, período 2014

Abstract

The present research work has as objective to carry out an “Integral Audit to the Decentralized Autonomous Government Rural of Huigra, Canton Alausí, province of Chimborazo, period 2014”, with the purpose of evaluating the administrative, financial and compliance with the current regulations in the management of public resources. The audit phases used for its development were: planning, implementation and communication of results, and three audits were carried out financial, management and compliance with the regulations; applying techniques as: observation, interviews, surveys, inspection, investigation and tabulation, which allowed the collection of information to find critical points which were summarized in the final report. In conclusion, the implementation of the Integral Audit in the GAD of Huigra, has allowed for the first time its comprehensive evaluation, in financial aspects, administrative, operational, strategic, control and legal, where the lack of procedures for recruitment of staff, lack of management in the allocation and execution of works, internal control structure deficient and non-compliance with internal and external laws and regulations, were identified, which affects the efficiency and effectiveness of the institutional performance. It is recommended that the entity make agreements with universities in relation to work qualifications, in order to contribute to the academic training of future professionals and also take advantage of the relations and practical pre-professional to improve the quality of their services.