Auditoría de gestión al Gobierno Autónomo Descentralizado del cantón Cumandá, correspondiente al período 2016

Abstract

The Management Auditing to the Discentralized Autonomous Government of the Cumandá canton, corresponding to the 2016 period, was carried out to attain efficiency and effectiveness in its management. Investigation techniques such as the questionnaire applied to the institution staff as well as the interview conducted to the maximum authority were used , internal control questionnaires using the COSO I method, which were applied to the public staff of the entity, to have a general perspective of the entity to be audited. It was identified that there is an inadequate carrying out of tasks and a deficient administrative management, this is why a series of inconveniences has been generated in the development of the daily activities of each Department, which put back the accomplishment of the scopes and objectives foreseen by the entity. The lack of accomplishment in the execution of the POA and the PAC was also evidenced which present an accomplishment level of 39.26%. As a work conclusion, an auditing report was issued in which the observations found in the evaluation of the mission and vision of the Year Operative Plan of the contracts Anual Plan were manifested. . The authorities must apply the issued recommendations in the internal control and management auditing reports, to promote the efficiency and effectiveness and economy of the operations under the ethic and transparence principles, guaranteeing the reliability, integrity and opportunity of the information.