Auditoría de Gestión a la Dirección Financiera del GADM del Cantón Colta periodo 2017 – 2019

Abstract

The present research work called performance audit to the GADM financial department of the Colta Canton period 2017 - 2019, aims to evaluate the degrees of efficiency, effectiveness, and quality in the processes management and executed activities. In this research, 379 surveys which applied to the target population, the results showed certain inconsistencies in the audit report, also the efficiency indicator reflected a minimum percentage of tax collection management, the interview conducted to the Financial Director of the GADM of the Colta Canton allowed to know the application need of a management audit, same that permitted the evaluation of the compliance of processes and activities carried out by the collaborators. Regarding the application of the internal control questionnaire, the level of confidence was moderate, while the risk assessment was low, but in the control activities, the level of confidence is high, the information and communication component is moderate. Therefore, it concluded that, in conducting this performance audit, the financial management of the GADM of the Colta Canton identified its performance based on a field research. It suggested that the results of the performance audit be so that the use of allocated resources appropriately.