Auditoría de gestión al Gobierno Autónomo Descentralizado Municipal del cantón Chimbo, provincia de Bolívar, período 2019

Abstract

The development of this research work was aimed at the execution of a Management Audit to Gobierno Autónomo Descentralizado Municipal of Chimbo Canton, Bolivar Province, period 2019, through the use of audit instruments, including the application of internal control questionnaires, process flows, narrative cards, indicators, and others that allowed the control and proper management of organizational activities. During the research process, research methods, techniques and tools were used, such as surveys to the staff and interviews with the highest authority. The analysis of both quantitative and qualitative variables allowed the interpretation of data that were obtained to acquire shortcomings in the processes and procedures of control, management and administration at Gobierno Autónomo Descentralizado Municipal of Chimbo. The Management Audit is structured with the standard COSO I regulations, made up of five components: control environment, risk assessment, control activities, communication of results, follow-up and monitoring; which allowed the evaluation of internal control and showed the shortcomings in the organizational processes. In addition, the application of management indicators that were developed to meet the company’s needs and know the performance of the processes and activities with which it must continuously comply. In this way, the compliance with the proposed objectives is verified; On the other hand, the monitoring matrices known in auditing as action plans were designed, which structure the respective procedures for each recommendation that the company must apply strategically to improve the findings. Therefore, it is recommended that the highest authorities of the GADM (Gobierno Autónomo Descentralizado Municipal) of Chimbo apply continuously Management Audits to control the daily operations of the organization and the management of information for adequate decision making. Also, it is necessary to follow up on the recommendations, procedures and other specifications provided by the action matrix plan so that the company generates positive changes in its performance and achieve the proposed objectives