Auditoría de gestión al Gobierno Autónomo Descentralizado Municipal del cantón Tiwintza, periodo 2022

Abstract

In the GAD Municipal of Tiwintza canton, no management audits have been carried out in previous periods, the processes corresponding to human talent have not been evaluated, no mechanisms have been established to measure and assess the levels of budget execution in previous years, the planning and execution of programs have not been evaluated, This has led to a lack of knowledge of the level of institutional management. For this reason, this curricular integration work was to apply a performance audit examination to the Autonomous Decentralised Municipal Government of the Tiwintza canton, period 2022. This was done by applying a quantitative-qualitative approach, using an exploratory, descriptive, non-experimental design, and using inductive-deductive, analytical-synthetic research methods supported by our information-gathering techniques such as direct observation, interviews, and surveys. This allowed us to verify that in the institution, audits of this type have not been carried out in previous periods, preventing the evaluation of institutional management and the determination of the level of fulfillment of the established objectives; in addition, the processes of human talent are not evaluated, mechanisms are not applied to assess the levels of execution of the budget of previous years, the planning and execution of programs, projects and operations are not evaluated, and the needs of the institution have not designed management indicators. Based on the problems above, a performance audit was carried out in five phases, which were established comprehensively, ending with the issuance of recommendations to improve institutional management and the achievement of objectives.