Auditoría de gestión al Gobierno Autonómo Descentralizado Municipal de Ambato, provincia de Tungurahua, periodo 2015

Abstract

The present investigation aims at auditing the management of the Autonomous Municipal Government of Canton Ambato in the Province of Tungurahua, during the period 2015, through which it seeks to detect possible shortcomings to which the solutions that go to benefit the entity Station Management Research Audit as: Management Audit Tools, Risk and Audit Sampling, Job Roles, Findings, Management Indicators and lastly the framework of the research that has been done Basis to four Phases: Phase I Analysis and General Diagnosis, Phase II Planning, Phase III Execution of the Audit, Phase IV Management Audit Report. The results are summarized in that the strategies and practices developed by each state have been partially fulfilled, the objectives set in the planning have not been evaluated regularly, and it does not verify that the plans, the programs and the procedures are fulfilled in a way that they are effective for the development of activities. Once the present investigation is concluded, it is proposed to the mayor's office to implement a policy and procedures manual so that each employee that enters knows its responsibilities; Plan your acquisitions, so that needs are prioritized; develop your activities based on the budget and the Annual Operational Plan for each fiscal period.