Auditoría de gestión al Gobierno Autónomo Descentralizado Municipal del cantón Salcedo, provincia de Cotopaxi, correspondiente al periodo 2016

Abstract

The main purpose of this research was to carry out a Management Audit for the Municipal Decentralized Autonomous Government of Salcedo Canton, Cotopaxi province, during 2016, in order to determine the efficiency and effectiveness levels. Both, qualitative and quantitative research were used, as well as the descriptive research, which made possible to know how the GAD operates. A survey to the legal representative was conducted, each of the audit phases was developed, the general information was requested for its analysis, and the components human talent, operational plan and budget were established. These activities reported a level of 78.34% (high), a risk of 21.66% (low). In the implementation phases, verification processes, monitoring processes, and management indicators were applied, which lead to the following findings: lack of application in internal control procedures, outdated personnel files, non-compliance totally with the requirements for the admission to the institution, non-compliance with the budget. Finally, it was concluded that the decentralized autonomous municipal government of Salcedo canton is not fulfilling the internal control regulations issued by the general controllership of the state and the organic code of territorial organization, autonomy and decentralization (COOTAD) when performing its functions during the implementation of its activities. A recommendation to the maximum authority is to implement an adequate monitoring to the internal control system enabling to safeguard the resources of the entity and achieve a high performance in the fulfillment of the legal competences.