Auditoría de gestión al GAD Municipal de Carlos Julio Arosemena Tola, en el periodo 2016

Abstract

The qualification work called Management Audit to the Municipal Government of Carlos Julio Arosemena Tola, in the period 2016, has been developed to know the parameters used in the fulfillment of activities by the authorities and the levels of efficiency achieved in the institutional public management. For the development of the four phases considered by the audit, it was necessary the use of techniques referred to in the Generally Accepted Auditing Standards, the same that determined the preparation of summary reports and other working papers that served as a reference for the identification of the findings detected in each of the examinations to the different areas of the institution. The application of control questionnaires through the COSO III method made it possible to establish the non-compliance of processes at the final stage of auditing in one of the works. It was also determined that due to poor management, it was impossible to conclude a health campaign in vulnerable areas of the population, which represented a waste of resources for the institution. Because of these events, it has been concluded that the authorities should adopt corrective measures focused on improving the management and administration of the municipal entity, so it is recommended constant supervision and control of the activities for efficient compliance