Auditoría de gestión al departamento administrativo del Gobierno Autónomo Descentralizado Municipal del cantón Colta, provincia de Chimborazo, período 2019

Abstract

The main objective of this study was to carry out a Management Audit to the Administrative Department of the Autonomous Decentralized Municipal Government of Colta Canton, province of Chimborazo, period 2019, through the systemic application of audit processes, to improve the levels of efficiency, effectiveness and effectiveness, in administrative management. To carry out the present investigation, the qualitative and quantitative approach were used. Also, the inductive and deductive methods were applied. Among the techniques, an interview with the highest authority of the entity, the direct observation in the verification of the processes and activities that are carried out in the department, the surveys that were applied to all the personnel involved in the administrative department, Likewise, for the evaluation of Internal Control, the COSO I method was applied with its five components and the working papers based on the Contraloría General del Estado which helped to know the problems that occur and the current situation of the administrative department. As a result, it was determined that there is no permanent monitoring of compliance with the manuals of functions and procedures, which causes ineffective compliance with the activities and objectives established. Besides, the evaluation of the Internal Control method COSO I determined that the administrative department has a risk level of 26% and a confidence level of 74%. After carrying out the paper work and carrying out the audit, it was concluded that the administrative department has different shortcomings that hinder the effective fulfillment of institutional goals and objectives. Therefore, it was recommended to consider the conclusions and recommendations issued in the Audit report, which will contribute to a better administrative management of the department.