Auditoría de gestión al GAD Municipal del cantón Guamote en la Dirección de Gestión de Desarrollo Local período comprendido de 1 de enero al 31 de diciembre del 2014

Abstract

This research is a management audit conducted to the local management from Decentralized Autonomous Government in Guamote Canton, from January Its to December 31st, 2014 in order to analyze the efficiency, effectiveness and economy which carry out operations and compliance according to its rules and laws. In this research, the methods applied were direct observation and surveys, while audit techniques, internal control questionnaires based on the Coso method were used to develop the audit management, besides flowcharts to describe the operational and administrative processes; management indicators to highlight some findings as: failure to evaluating staff performance, there is not a training plan, it does not have a licensing plan, failure to collect patent and non-compliance with environmental regulations, so it recommends to authorities: Planning activities because this is a strategy in advance to compliance the institutional objectives. It should establish management indicators which allow corrective actions effectively and efficiently. Update functions handbook to employees who allow better development in their work, and establish the recruitment process in order to select staff according to the profile for each position, thus activities will be conducted effectively.