Auditoría administrativa al Gobierno Autónomo Descentralizado Municipal San Cristobal de Patate, provincia de Tungurahua, período 2014

Abstract

The research work carried out an Administrative Audit to the Autonomous Decentralized Municipal Government of San Cristóbal de Patate, canton Patate, province of Tungurahua, during the period 2014, to evaluate the degree of efficiency, effectiveness and economy. Surveys, interviews and the observation were done directly and in a personal way to the officials of the entity for the development of research work. Management indicators allowed determining the degree of compliance with goals and objectives. The audit report has been developed through the application of these techniques, which established that the Autonomous Decentralized Municipal Government San Cristóbal de Patate shows weaknesses such as: breach of ethics code, breach of policies and practices for the selection of human talent, lack of a plan to calculate risks, lack of management indicators and monitoring procedures to check the quality of public services as well as compliance with institutional objectives. The execution of the recommendations will allow applying the code of ethics, establish indicators of management, implement policies and practices for the evaluation and selection of human talent, check the quality of the public services, have a plan for measuring risks and achieve compliance of the institutional objectives.