Auditoría de gestión a la Dirección Financiera del Gobierno Autónomo Descentralizado Municipal del cantón El Triunfo, provincia del Guayas, ejercicio fiscal 2012

Abstract

This Management Audit research was carried out in the Financial Department of the Municipal Autonomous Decentralized Government (GAD) in El Triunfo Canton, Guayas Province, and fiscal year 2012, the main objective was the fulfillment level of the different functions in the workplace and the internal procedures: training, communication, performance evaluation, regulations and others established laws. For the effect, questionnaires of the internal control were applied, which the date evaluation was: control environment, control activities, risk assessment, communication, supervision and monitoring of the Financial Department, finding meaningful, shortcomings such as: the inadequate supervision of the functions, lack of staff training, among others. The procedures were analyzed in the financial are, and management indicators were also applied as: the staff efficiency and the institutional objectives fulfillment. Through an audit process the obtained result was: a 60% of moderate medium risk, this result gives to the Financial Department a useful management tool to make a good decision and improve the development level as a department at institutional level. The research ends with many conclusions and recommendations, which allow to the managers, take good decisions and by this way, achieve the efficiency and effectiveness of the administrative and financial management of the GAD in El Triunfo.