Auditoría integral a los servicios municipales del centro de faenamiento y plaza de comercialización de ganado en pie, del Gobierno Autónomo Descentralizado Municipal del cantón Riobamba, provincia de Chimborazo, período 2016

Abstract

The objective of the present titration work is to carry out an integral audit of the municipal services of the Slaughter Center and Plaza de Comercialización de Ganado en Pie, of the Municipal Autonomous Decentralized Government of the Canton of Riobamba, province of Chimborazo, 2016, with the main objective measure the degree of compliance with the objectives and goals of the unit under criteria of efficiency, efficiency and economy. The research was developed applying the qualitative approach was used in the analysis of field research for the analysis of the unit processes; and, a bibliographic research-a document that supports the concepts of Auditing, its processes and its methods. The research methods used correspond to the inductive-deductive method that allowed in some cases to develop the identified ones, and in others to generalize their impact on the operation of the unit. Among the main deficiencies identified are: the lack of cash archers; the lack of control over the goods; the erroneous accounting of income from the sale of by-products; the lack of compliance with the planning instruments; in addition, the application of inadequate procedures in the slaughter of animals. Based on the deficiencies found, the recommendations included in the audit report for the administration of the Municipal Camal guarantee compliance with the objectives and goals set.