Auditoría de gestión al Gobierno Autónomo Descentralizado de la provincia de Chimborazo cantón Riobamba, período 1 de enero al 31 de diciembre del 2012

Abstract

This thesis consists of Auditing the Gobierno Autónomo Descentralizado of Chimborazo Province for fiscal year 2012; the main objective is to help improving administrative processes and development of human talent. Audit was made in accordance with international standards, audit manual and rules of the Contraloría General del Estado to achieve the efficiency and effectiveness in the activities within the administrative coordination. The hypothesis determined that the administrative coordination of the Gobierno Autónomo Descentralizado of Chimborazo Province, does not comply with the roles and activities performed in an economical, efficient, ecological, equitable, effective and ethical approach, to audit the human talent. It was concluded that there is not a jobs classification manual, no staff rotation is done in different units; personnel entering the institution is not subject to competitive examination and opposition. It is recommended to establish a jobs classification manual, structure and present plans, programs, depending on the processes to be executed, which will be submitted to the respective legislative body, implementing and achieving with staff rotation within preset periods, based on technical criteria and similar areas, but influencing the institution´s internal operation allowing servers to be trained efficiently for different functions.