Auditoría de gestión al Gobierno Autónomo Descentralizado parroquial la providencia del cantón Guano, provincia Chimborazo, período 2015.

Abstract

The present Degree Work comprises a Management Audit to the Autonomous Decentralized Government of the parish of La Providencia, from January 1 to December 31, 2015, to determine the effectiveness and efficiency in the management of public resources, which allow it to achieve institutional objectives. For this purpose, research and auditing techniques were used such as: observation, survey, interview of officials, allowing to have a broader knowledge of the object of study. One of the main aspects to take into account is that the GAD Parroquial La Providencia has not complied one hundred percent with the resources budgeted for investment, capital and current expenses, evidencing an inadequate management of financial resources. As for the monitoring and control of activities, there is no evaluation through indicators that measure management. There is also a lack of training and motivation of employees to provide a better service to the user. With the verification of legal provisions and the use of the internal control system, it was possible to detect the existing weaknesses and reach the conclusion that it is necessary to implement an efficient internal control system that contributes to improve the existing systems and achieve the objectives set by its managers.