Auditoría de gestión al Patronato del Gobierno Autónomo Descentralizado de la provincia de Chimborazo, periodo 2013

Abstract

The present paper proposes the realization of a Management Audit to the Board of the Autonomous Government Decentralized of the Province of Chimborazo for fiscal year 2013, with which it is issued timely and reasonable conclusions and recommendations that allow to contribute to the efficient development of the activities, helping to improve the performance of public servants. The investigation starts from a situational diagnosis in order to detect the weaknesses and threats in order to avoid or reduce their impact, evaluation to the processes through the application of the internal control system and administrative evaluation of the functions of the personnel, proposal of flow diagrams, implementation of management indicators, and sufficient and relevant audit evidence to determine the findings, resulting in the final audit report that contributes to corrective actions in personnel management. The Audit of Management to the Board of the Autonomous Government Decentralized of the Province of Chimborazo has been made based on the information provided and collected in the institution, besides the direct observation, bibliographical and virtual material that extended this study. The application of this Audit will constitute a very important tool that will support the management of the institutional administration, authorities, area coordinators and servers, to improve and provide a quality service to taxpayers, suppliers and citizens in general, for which is recommended immediate application. The directors of the institution should analyze the conclusions and comply with the recommendations described in the final audit report aimed at correcting performance.