Auditoría operacional a la Jefatura de Rentas del Gobierno Autónomo Descentralizado Municipal del cantón “General Antonio Elizalde Bucay”, provincia del Guayas; durante el periodo comprendido entre el 01 de enero al 31 de diciembre del 2014

Abstract

The present research work named Operational Audit to the Tax Office from the Municipality Autonomous Decentralized Government of the Canton “General Antonio Elizalde Bucay”, in the Province of Guayas, during the period from January 01 to December 31 2014, has been carried out with the objective of measuring the efficiency, effectiveness and compliance level to the legal provisions, in the development of the work, it was necessary the use of techniques, methods and instruments for data collection, the Ecuadorian Audit Standards, Internal Control Standards for Public Sector Entities, Generally Accepted Audit Standards and Internal Regulations, were taken as a basis, the different phases of audit it was indicated the current situation of tax office, lack of compliance and application of legal provisions required , that is why the difficulties basically occur by the socialization absence of all these parameters, this research concludes that the misinformation of the staff is the result of the inappropriate administrative management, which generates deficient processes and also unreliable information, by reducing operability to the job performance of those who collaborate in this area, it is recommended to implement agile control systems that provide adequate instruments for the internal administration of tax office to promote appropriate and safe processes, emphasizing that a good operational practice provides high levels of performance and the correct use of the resources.