Auditoría de gestión al Gobierno Autónomo Descentralizado de la parroquia rural de Pilahuin del cantón Ambato de la provincia de Tungurahua, período 2015

Abstract

This thesis titled “Management Audit Decentralized Autonomous Government of the Rural Parish of Pilahuin, Ambato Canton, Tungurahua Province, 2015”, is focused on detecting present and future errors and acts of fraud. Whilst the detection of errors and fraud should be a central objective by the objectives of public administration, the reality is that since its creation until the present, management audits have hot been carried out, resulting in a high level of deficiency in the administration. This study outlines the general scope of the institution and the phases of the Audit process. The process consists basically in the evaluation of pre-planning, specific planning, execution and the communication of results. In the proposal the Annual Strategic Plan and human talent are included as components of internal control, which were evaluated based on integral control norms, COSO I and Management Indicators from the Comptroller General of the State. Sufficient and competent evidence was obtained with the application of the management audit. The final result of the investigation is reflected in the management audit report. Periodic evaluations of both the Budget and the Annual Strategic Plan are recommended, in order to make it possible to correct errors that are evident and thus avoid wasting time and resources.