Auditoría de gestión al Registro de la Propiedad del GAD Municipal del cantón Guamote, correspondiente al periodo del 1 de enero al 31 de diciembre del 2013

Abstract

This research aims at an “Auditing the Property Registry of GAD Municipal Guamote, for the period from January 1 to December 31, 2013”. The Land Registry has legal personality and its own budget; for the development of the management audit it has used the method of direct collection, surveys, interviews, questionnaires internal control, based on the COSO methodology I. The findings in this research are: evaluation of staff performance; officials who worked not meet the workday as required by LOSEP, no officials were trained in their respective areas; the requirements were not established for the selection of personnel; the processes for delivery of certificates did not verify; it did not sign compliance processes for the registration of deeds; it did not reflect in the planned budget corresponding to the inscriptions, interdictions and cancellations. It is recommended to perform Management Audit annually to the Land Registry o check levels of efficiency, effectiveness, equity, economics, ethics and avoid problems with the General State Comptrollership (Contraloría General del Estado), enforce, working hours for civil servants, select the qualified staff to hold the position assigned to conduct refresher training.