Auditoría de gestión del Gobierno Autónomo Descentralizado Parroquial Rural de San Gerardo, provincia de Chimborazo, cantón Guano, periodo 2016

Abstract

This dissertation work aims at conducting the management audit to the Rural Parochial Decentralized Autonomous Government of San Gerardo, Province of Chimborazo, Guano Canton, during 2016. The purpose is to verify if the aforementioned management has complied with the objectives, organizational goals, within the framework of current legal normative, for which variables that influenced the principles of efficiency, effectiveness, economy, ethics, and ecology were used. The evaluation of internal control was developed according to the COSO I method; through questionnaires, it was also analyzed the degree of efficiency and effectiveness through management indicators for its measurement, which allowed identifying the following findings: this entity does not have an established code of ethics, lack of monitoring and evaluation of compliance with goals, the entity has not established mechanisms to identify and mitigate risks, it does not also have a training plan. Subsequently, a final audit report was issued, which indicates the weaknesses that the entity possess, it is recommended to accept the conclusions and recommendations, for the successful decision-making that can guarantee the strengthening of the institution.