Auditoría de gestión al Gobierno Autónomo Descentralizado del cantón Tisaleo, provincia de Tungurahua, período 2017

Abstract

The present thesis Project is a Management Audit to the Municipal Autonomous Decentralized Government of the Canton of Tungurahua, during the period 2017, it was developed in order to evaluate the degree of efficiency and effectiveness with which the resources are managed. The investigation was carried out through the application of audit techniques and instruments, management indicators, internal control questionnaires applied by the COSO I method, analysis of the SWOT matrix was carried out in order to determine possible weaknesses, the evaluation of the Plan Annual Operation (POA). Through the application of the surveys, overall results were obtained of how the processes are developed within the institution. During the execution of the audit, it was detected that the projects established in the Annual Operating Plan have not been executed 100%, because there is no follow-up. The management audit report was issued, in which the weaknesses are indicated with their respective conclusions and recommendations, which were issued with the purpose of implementing corrective actions. The administrative staff of the Decentralized Autonomous Government of the Tisaleo Canton is recommended to carry out an adequate follow-up of the projects that are being executed and to deliver a report of compliance with the objectives established in the Annual Operating Plan; they must also supervise that all public officials enter the institution through a contest of merits and oppositions.