Auditoría de gestión a la Unidad de Talento Humano del Gobierno Autónomo Descentralizado de la provincia de Chimborazo, período 2015

Abstract

The current graduation work titled “Management Audit to the Human Talent Unit of the Decentralized Autonomous Government of Chimborazo, 2015 period", was developed aiming to assess efficiency, efficacy and economy related to management and process operations, by means of using auditing techniques and instruments as interviews, surveys and internal control questionnaires which evaluated each component through COSO I method; having the following findings: lack of training plans to the personnel, lack of a personnel recruitment manual, lack of a duties manual, lack of a plan of risks mitigation and lack of control based on indicators. It was concluded that this audit constitute a substantial tool to assess the study variables and gather information, since it is recommended to promote and support the execution of Management Audits to detect mistakes and take corrective actions to foster the accomplishment of activities and institutional objectives, as well as keeping track to the recommendations stated in the report.