Auditoría de gestión al GAD municipal del cantón Sucúa, provincia de Morona Santiago, del período 2018

Abstract

The objective of this study was to execute a management audit to the Gobierno Autónomo Descentralizado Municipal del Cantón Sucúa, located in Morona Santiago Province, period 2018, through techniques and procedures that made it possible to measure the degree of efficiency and effectiveness in resource management. The applied research approach was qualitative as it was based on the study and on the analysis of certain characteristics in the development of processes, activities and the use of institutional resources through management indicators, a quantitative approach and surveys which made it easier to collect information and obtain information that was tabulated to serve as the basis for the interpretation. The research was descriptive and allowed to evaluate and compare various characteristics among several objects of analysis. It was a non-experimental design as evidences inherent to the administrative and financial management processes were collected to obtain different findings which were audited. The type of study was exploratory as it provided a general and broader knowledge of the study and a bibliographic study obtained from secondary sources; a field study in which the information was collected from primary sources. As a result of the management audit, a report containing ten comments, five conclusions and recommendations addressed to the main managers for decision-making for the benefit of the institution was issued. It was recommended the execution of internal control standards in order to counteract and minimize the risks that affect the normal performance of the institution, reducing weaknesses and enhancing strengths in order to fulfill the purpose of the service in benefit of the community