Auditoría de gestión al Cuerpo de Bomberos del cantón Chunchi, provincia de Chimborazo, en el año 2012

Abstract

Since the beginning of Fire Department of Canton Chunchi has not applied any kind of management audit, therefore the following research paper proposes the development of a performance Audit for the Fire Department Chunchi – Canton, Chimborazo Province in the year 2012, whereby clear conclusions and recommendations are presented to guide for the fulfillment of its activities, which contributes to improve the institutional performance oriented to get efficiency, effectiveness, economy, ethics and ecological according to offered services. In the execution of the audit got general information about institution which is assessed according to users satisfaction in relation to offered services, with the purpose to identify the existent conditions for the assessment implementation. After that the obtained information was subsequently reviewed and analyzed; besides the internal control was tested too. Management indicators were designed and applied to get in order enough information of the exiting controls performance that are useful to identify the issues that require additional time and effort to support the identified deficiencies which are detailed in the audit findings - point sheet and presented in the audit report that includes conclusions and recommendations. They will guide managers Chunchi Fire Department in making decisions for the optimal use of resources. It is recommended the authorities of the institution to consider the conclusions and consider the embodied recommendations in the report of audit, focused on improving institutional management.