Auditoria de gestión al Gobierno Autónomo Descentralizado Municipal del cantón Alausí, provincia de Chimborazo, período 2018

Abstract

In this research work, a management audit was carried out to Gobierno Autónomo Descentralizado Municipal of Alausí Canton in the period January to December 2018, with the purpose of establishing the degree of efficiency and effectiveness in accomplishment the proposed objectives by Gobierno Autónomo Descentralizado Municipal. The investigative techniques used were the direct observation of the activities in order to determine the respective findings, in addition to surveys applied to the staff that works in the entity with the purpose of ensure that each employee surveyed answers the questions on an equal footing to avoid biased opinions and also, an interview to the Mayor. It was done to get the greatest number of evidences, being the answers validated and supported by the questionnaire. Another aspect evaluated was the internal control to measure the level of confidence, control, inherent, detection and finally the audit risk. In the same way management indicators were applied to measure the efficiency degree and effectiveness with which the entity is managed. The findings were: Lack of review and update of the risk map, deficient application of the merit and opposition contests and absence of indicators that identify abuses and inefficiencies in budgets. It is recommended to Gobierno Autónomo Descentralizado Municipal of Alausí Canton, applying a situational diagnosis, with the participation of all public employees, so that it is possible to detect all the weaknesses and threats of the institution, for the construction of a risk map and a mitigation plan; in this way it will be possible to anticipate and be prepared for any event that could occur and prevent that affects the normal operation of the institution.