Auditoría de gestión al Gobierno Autónomo Descentralizado Municipal de Carlos Julio Arosemena Tola, provincia de Napo, durante el período del 01 de enero al 31 de diciembre del 2014

Abstract

The research work: management auditing to the GAD municipal of Carlos Julio Arosemena Tola, in Napo province had as objective to determine levels of efficiency, effectiveness and economy and its influence on the quality of service provided to the community. It was developed by applying the inductive, deductive, descriptive, statistical and hypothetical deductive; in the form of, descriptive, bibliographic and documentary research in order to assess the efficiency and effectiveness in the administration research. The work was developed in four phases: preliminary knowledge, planning, implementation, and communication of results, using the COSO methodology. The techniques used were observation, survey, and internal control questionnaires that allowed identifying shortcomings in administrative and operational processes to issue findings and recommendations on the main findings, the same that were brought to the attention of the project’s managers for taking appropriate corrective actions.