Auditoría de gestión al Gobierno Autónomo Descentralizado Municipal del cantón Baños de Agua Santa, período 2019

Abstract

The management audit carried out at the Municipal Decentralized Autonomous Government of Baños de Agua Santa, province of Tungurahua, period 2019, was developed in order to determine the degree of efficiency, effectiveness and economy in the use of resources and administrative processes. For the development, internal control questionnaires were applied through the COSO III method, the use of resources and management during the mentioned period was analyzed. To conduct an effective investigation, the following methods were used: the inductive, which allows to know specific topics in relation to the administrative management to make the general conclusions and recommendations; the inductive, this method starts from the general to the specific, starting from laws that govern the administration and the audit used within the management of the Municipal Autonomous Decentralized Government of Baños (GADBAS); the analytical one to issue value criteria and finally, the synthetic method will summarize the information and results obtained from the management audit in a final report which established that the internal regulations are outdated, the employees are not in a position according with their professional profile, over indebtedness and overestimation of prices, delay and inefficiency for receiving documents, delay and bureaucracy to review the procedures, neither evaluation’s or training are carried out in any area. It is recommended to apply the control set by the body in charge of its supervision and avoid non-compliance, as well as accept the suggestions issued in the final report.