Auditoría de gestión al Gobierno Autónomo Descentralizado Parroquia Rural Guayllabamba, Distrito Metropolitano de Quito, provincia de Pichincha, período 2020

Abstract

The Management Audit of the Decentralized Autonomous Government of the Guayllabamba Rural Parish of the Metropolitan District of Quito, period 2020, was executed with the purpose of evaluating the levels of efficiency, effectiveness, economy, ethics, and ecology of the administrative management and control of the entity under the internal control standards issued by the Comptroller General of state and under management indicators for each project or program carried out by the institution, which served as support to comply with the work programs of the audit. In the specific planning, the internal control system was evaluated through the application of COSO I in order to detect weaknesses or deficiencies in each subcomponent related to the competencies of the GAD Guayllabamba parish, one of the weaknesses that mostly affects the institution is that projects or works are not planned under a risk mitigation plan and the lack of an internal control system of the administration itself means that the proposed objectives and goals are not effectively achieved. However, the level of risk and confidence is MODERATE. As final results, several findings to consider were determined, among which the following stand out: in the management evaluation, the Annual Operational Plan did not meet the established deadlines; the Development and Territorial Ordering Plan still has works in progress that have not been completed or executed due to the lack of budget allocations for them. It was recommended that the highest authority of the GADPR Guayllabamba take the corrective actions presented in the audit report to help improve the administration and control of available resources