Auditoría de gestión al Gobierno Autónomo Descentralizado Municipal del cantón la Joya de los Sachas, periodo 2015

Abstract

This audit management was designed to decentralize the Local Self-Government of the Canton Joya de los Sachas, 2015 period, to determine the effectiveness efficiency and quality of its activities in order to improve institutional management. In the process of execution of the audit, an investigation was carried out to get a glimpse of its organizational structure to this technique was used: SWOT evaluation of internal control was performed according to COST II method which is updated of the Comptroller General of the Ecuadorian State for entities in the public sector which is mandatory, questionnaires were also used based on the inherent to the process of audit that the level of risk and confidence was obtained by components further analysis based on the results obtained, the application of management indicators, those allowed it to present the following findings and has a broader view of compliance with the targets, in ways that reveal the efficiency of processes, efficient use of resources and quality of services and / or products provided by the entity; the result of the implementation of the audit will become palpable in the audit report, it has presented a reasonable opinion, with observations that must be met for a better development of the activities that this entity is recommended.