Auditoría de gestión en el GAD Municipal del cantón Colta, provincia de Chimborazo, parroquia Cajabamba del período 2011

Abstract

This thesis is a study in “Management Audit to GAD Municipal del Cantón Colta, Chimborazo Province, Parroquia Cajabamba, period 2011”. It was performed to determine the degree of efficiency, effectiveness on the economy and ethics. All of these have been implemented via the administration and financial activities within the entity, with the aim to establish guidelines in order to fulfill the goals and objectives established, besides the proper use of public resources. These processes were assessed and analyzed in the different áreas within the institution. By applying these techiniques and audit processes we are able to determine the existing levels of risk, identify the strengths, weaknesses opportunities and threats; In addition by applying the management indicators we are able to determine whether there is sufficient evidence for the internal control report. These findings are placed on a sheet of findings and assists management with making their respected recommendations and conclusions. By reviewing these recommendations we are able to utilize all of the resources and view how effective these essential tools are implemented. This is the cornerstone of making the best decisions as managers since the audit process of all of the subjects are reviewed.