Auditoría de gestión al departamento de tesorería del GAD Municipal del cantón Pastaza, provincia de Pastaza, periodo 2019

Abstract

The objective of this degree work was to verify the rank of economy, efficiency and effectiveness of the Municipal Treasury Department of Pastaza Canton, as well as to evaluate its activities, functions and processes in the area, also the paper work was applied in order to have a management Audit. The different methods, techniques and instruments were the basis for its elaboration, and its development was followed also established by the “Contraloría General del Estado”, following all its phases, with the products and activities. Thanks to the applied investigation tools, it was possible to obtain the shortcomings according to the application of Internal Control in their work activities, which helped to reach the conclusions and the corresponding recommendations of the Management Audit that would help to improve their management in the Unit. Having applied the respective internal control questionnaires, arrays and other evaluation tools, it was possible to obtain the findings that affect the Department. It is concluded that the Treasury Department presents duplicity of functions, lack of technological knowledge, absence of policies and establishment of objectives, misunderstanding in general training and it does not have optimal places for the development of its work and custody of the valued species, activities that make difficulties in fulfilling the objectives of the institution. It is recommended to establish measures that motivates the development of functions of its workers, establishing objectives that helps with the fulfillment of institutional targets, and carry out actions so the department improves its internal structure and what is involved in the custody of the species valued, in spite of the Department stands out from the other administrative units of the institution that represents a great support of the Municipality.