Auditoría de gestión al Gobierno Autónomo Descentralizado Municipal del cantón Guamote, provincia Chimborazo, periodo 2013, para incrementar los niveles de eficiencia y eficacia administrativa y financiera

Abstract

The current research is the development of a management auditing to municipal decentralized autonomous government of Guamote Canton, Province of Chimborazo, during the period 2013, for increasing levels of efficiency and administrative and financial efficiency. It is started with the problem statement that keeps the institution, through interview and SWOT analysis of institutional situation, that allowed identifying the dependent variables “Management Auditing” and independent the degree of management and performance of functions in support processes running the administrative and financial direction” which allowed gathering information for the development of the proposal, by means of surveys to management, executive and operational staff of the administrative and financial management which allowed verifying hypothesis. The proposal begins from phases audit; it allows understanding adequately the functioning and objectives of the institution through the organizational structure formed by the different directions, the second phase allows assessing the internal control by means of the COSO I method applied to the administrative and financial units, the third phase is the verification of ownership and legality of the processes and its operations by determining critical areas, through the application of flowcharts and management indicators and the fourth stage of the preparation of draft report, reading communication and the preparation of the final report with the respective conclusions and recommendations. It was used techniques such as: direct observation, inquiry, survey, implementation of internal control questionnaires and analysis in order to carry out the execution of the audit. This final audit report will serve as a suitable tool for decision- making and increase the efficiency and effectiveness of administrative and financial management.