Auditoría operativa aplicada al Gobierno Autónomo Descentralizado Parroquial Rural Gonzol, parroquia Gonzol, cantón Chunchi, provincia de Chimborazo, durante el periodo enero 2010- diciembre 2011

Abstract

This thesis contains an operational audit to the desentralized government which is located at Gonzol rural parish, parish Gonzol, Chunchi canton, Chimborazo Province, during the period January 2010-December 2011; where the efficiency, effectiveness, economy, ecology, fairness and ethics were evaluated. The existing resources and ataff performance is managed, this way it is achieving compliance with the objectives and goals set by GADPRG. A diagnosis was made through the SWOT matrix which showed the current situation thus the strengths, weaknesses belong to internal factors and threats while the opportunities belong to the external factors, all of them influence significantly in the performance of the activities of the GADPRG. To achieve the purpose it was necessary to deepen the theory related to the object of study, which refers to; auditing standards they are generally accepted, audit operational concetualization phases included familiarization and review of legislation, evaluation of internal control system, working papers, development of findings, repot writing, and communication of results; auditing methods such as quizzes, interviews, observation; the system of internal control based on the COSO I method, indicators that allowed management to develop a better job. Finally an audit report containing weaknesses foun during the execution of the performance audit from January 2010-December 2011, with their findings and recomendations, each of these routed to contribute to institutional improvement as generated; the use of resources, strengthening weaknesses, better job performance, compliance with policies and procedures that will improve the management of GADPRG.