Auditoría de gestión a la junta administradora de agua potable y saneamiento de Ambatillo centro de la provincia de Tungurahua, periodo 2019

Abstract

The main objective of this investigation entitled Management Audit to the Administrative Board of Drinking Water and Sanitation of “Ambatillo Centro (JAAPSA)” Province of Tungurahua, Period 2019, is to evaluate the degree of efficiency, effectiveness and economy of its operations, in response to the need to improve internal control processes and adequate decision-making. For the development of the degree work, an interview was conducted to the president of JAAPSA, the surveys were applied to all staff of the institution. Internal control questionnaires were developed through the application called “COSO I” and its 5 components to determine the level of risk and confidence, resulting in a confidence level of 78% and a risk level of 22%, also helping to detect the following findings: the institution does not have an ethics code, it does not have an annual training plan, it does not have management indicators, it does not carry out performance evaluations. Management indicators were implemented to evaluate the efficiency, effectiveness, quality and economy in the execution of operational and administrative activities, the results showed that the institution has excellent human talent who carry out their activities efficiently and effectively. Based on the results obtained in the management audit, the final report was issued where the respective conclusions and recommendations focused on improving the development of the activities carried out and the proper management of the institution's resources were reflected