Auditoría de gestión a la administración del Gobierno Autónomo Descentralizado Parroquial Rural Juan Benigno Vela, del cantón Ambato, provincia de Tungurahua, periodo 2016

Abstract

The present paper aims to carry out a Management Auditing to Decentralized Autonomous Government (GAD) Parish Rural of Juan Benigno Vela, Ambato canton, Tungurahua province, 2016 so that we can know the level of efficiency and effectiveness. Investigation techniques such as observation, survey to the administrative staff and interview to the president of GAD were used in this investigation. Management indicators by means Committee of Sponsoring Organizations of the Treadway Commission (COSO I) were also used. These ones let us know that the entity does not have an ethical code nor employee selection process but it has budget and a annual plan without having carried out previous examinations. It is determined that the budgeted projects are not ended in this institution and the management indicators are not applied. The results of this audit execution are written in the report. It is recommended that the budget and the annual operating plan be evaluated regularly by using management indictors, so that deficiencies can be identified and solved during the evaluation process. In addition, processes must be controlled so that they can be fulfilled according to the Internal Control Regulations established by the Ecuadorian National Audit Office.