Auditoría de gestión al Departamento Administrativo Financiero del Gobierno Autónomo Descentralizado Municipal de Taisha, del cantón Taisha, provincia de Morona Santiago, correspondiente al período enero a diciembre de 2016

Abstract

The management audit of the Financial Administrative Department of the Autonomous Decentralized Municipal Government of the Taisha Canton, Morona Santiago province for the period January to December 2016, aims to verify the compliance with the current legal regulations, evaluate the internal control system and assess the effectiveness, efficiency and economy of the processes that are developed there. For its execution in the annual operating plan, the COSO I method was applied in the evaluation of the internal control system, procedures and methods such as the deductive, inductive, interview and survey were carried out, taking as reference the current applicable legal regulations for the management audit and the objectives set at the beginning of this paper. Through the application of the management indicators, it was possible to identify the following findings: the entity does not have a risk map, the daily verification of income has not been carried out. The result of the execution of the audit is evidenced in the corresponding audit report, which presents a reasonable opinion with the corresponding comments, conclusions and recommendations. The same that when applied, will allow its managers to adopt corrective measures to achieve a positive change, improving efficiency and effectiveness in the development of institutional activities according to their competencies.