Auditoría ambiental al Gobierno Autónomo Descentralizado Municipal del cantón Chambo, provincia de Chimborazo, período 2019

Abstract

The present environmental auditing process at the Gobierno Municipal Autónomo Descentralizado de Chambo, province of Chimborazo, term 2019, was carried out in order to assess compliance with current environmental regulations and the correct environmental management which contributed to the optimal performance of environmental functions. To develop this study, research techniques and instruments were applied, such as interviews to the environmental manager, surveys applied to employees and workers in the area, analysis of documentation, evaluation of the internal control system based on COSO I, compliance with regulations was verified through questionnaires and indicators applied to measure the degree of efficiency, effectiveness, economy and ecology in environmental management, procedures that allowed the determination of main findings reflected in the final audit report, such as: the absence of a properly established Environmental Management Department with competent and trained staff, the lack of a proper management of solid waste, a waste water treatment, the absence of environmental impact studies carried out to allow the construction of wood-fired kilns for brick-making, there are no plans to mitigate environmental risks and there is no incentive for citizens to recycle. At the end of the study, it is suggested that the audited institution implements the recommendations issued in the final audit report as it constitutes a useful management tool that would improve decision-making processes.