Auditoría de gestión al Gobierno Autónomo Descentralizado Parroquial Rural Constantino Fernández, ubicado en el cantón Ambato, provincia de Tungurahua, periodo 2015

Abstract

During the period 2015, a Management Audit was carried out to the Costantino Fernandez Rural Parish Decentralized Autonomous Government in Ambato, Tungurahua province. It aimed to measure the level of performance in terms of efficiency, efficacy and effectiveness. For the development of the audit, the internal control questionnaires were carried out using the COSO II (Committee of Sponsoring Organizations of the Treadway Commission) method and management indicators. In addition, these methods allowed to identify the following findings: lack of reports and an ethical code, incompatibility of functions, lack of knowledge about the government employees` responsibilities, as well as a negative behavior in the face of the role of each one of them, and lack of information of written manuals. It is recommended that Constantino Fernandez Rural Parish Decentralized Autonomous Government makes activity reports, verifies compliance with responsibilities, reviews the access to computer system, and separates functions in order to avoid internal fraud in the organization.