Auditoría de gestión a la unidad de rentas del Gobierno Autónomo Descentralizado Municipal del cantón Guano, provincia de Chimborazo, período 2019

Abstract

The present research work entitled Management Audit to the Revenue Unit for GobiernoAutónomo Descentralizado Municipal of Guano canton in Chimborazo Province, for the period 2019, had as its main objective to evaluate the management of administrative and financial resources under the parameters of efficiency, effectiveness and economy. The development of it was carried out through the application of surveys directed to the employees of the Revenue Unit, an interview with the financial director was conducted, the regulations governing the institution were reviewed and the internal control was evaluated through the application of internal control questionnaires based on COSO I, which allowed to determine the following findings: there is no socialization about the institutional philosophy to the staff, lack of manual of functions and manual of processes, the employees are not trained, there is no good labor communication, there are no studies of the probability of occurrence of risks, there is no application of management indicators, in addition, the unit does not have updated software and equipment, and the operations are being developed based on outdated ordinances which affects the correct performance of the institution. It is concluded that the performance of the audit was essential for detecting the different critical points and finding solutions to them. It is recommended that the institution's authorities implement corrective measures based on the recommendations issued in the final report to improve the unit's management.