Auditoría de gestión a la Dirección Distrital de Chimborazo, del Ministerio de Transporte y Obras Públicas, período enero – diciembre 2016

Abstract

The present research is a Management Audit to the District Office of Chimborazo, of the Ministry of Transport and Public Works, in the period January - December 2016; with the purpose of evaluating the effectiveness and efficiency in the management processes of the institution. The audit procedures were applied in each of the phases, as they are: preliminary knowledge where general information of the entity was requested, in the second phase the Rules of the General Contralory of the State were determined, giving the confidence level of 73% moderate, in the execution phase, the main results reflect the lack of management indicators in the realization of the projects of the organization, the recruitment process of personnel is not applied, including the documentation for the entry of personnel, no evaluations have been carried out to the performance of a group of servers, so it is unknown what are the points that affect the fulfilment of the institutional objectives and goals. In conclusion, the Ministry of Transport and Public Works of the province of Chimborazo has not previously been subject to Management Audit, despite being a public institution and having in its regulations the need to execute the management indicators for the projects; therefore, it is recommended the recurring application of Management Audits and take into account the recommendations made in the report presented in this proposal.