Auditoría de gestión a la tesorería de la Empresa Pública Empresa Municipal de Agua Potable y Alcantarillado de Ambato provincia de Tungurahua, período 2014

Abstract

This research is a Management Audit to the Treasury Department of the Municipal Drinking Water and Sewerage Company of Tungurahua province during 2014 in order to determine the degree of efficiency and effectiveness in administrative and operational management The application of internal control questionnaires based on the COSO I (COMMITTEE OF SPONSORING ORGANIZATIONS) method were used to evaluate and determine their effectiveness in the Management Audit, the five components of internal control were evaluated. The results displayed in the Audit report were: a failure to carry out the processes, there is no fulfilled in designated activities, there is no control when performing the savings accounts, goals are not met and a failure to comply with staff activities. It is recommended to the legal personal representative of the Municipal Drinking Water and Sewerage Company to establish the verification process regarding compliance with the activities applying management indicators.