Auditoría operativa al Departamento de Obras Públicas del Gobierno Autónomo Descentralizado Municipal del cantón Guano, provincia de Chimborazo, período 2012

Abstract

This research is an Operational Audit of Public Works Department of the Autonomous Government from Guano, which belongs to Chimborazo province during 2012, as a need, it arises to assess the degree of compliance with the mission, vision , goals , laws, resource utilization and system of internal control in the procurement process and the effectiveness of management. This design allowed the evaluation to the Department of Public Works and four chiefdoms such as: planning , water and wastewater , and Machinery Appraisals and cadastres so that the results will assist the Department of Public Works and the institution itself, to verify and identify the degree of fulfillment of the functions of each department head economically, efficiently, effectively and ethically. The research techniques used were : Questionnaires for Internal Control , SWOT analysis, application programs flow, observation, inquiry, analysis, surveys and defining processes to assess the management of resources to determine if the processes are efficient, effective and meet the goals of the department. Besides determining the evidence and findings that are properly reported by the audit report, where conclusions and recommendations to maintain and improve the departmental and institutional management. Recommendations could be performed after the results, these are: Plan the improvement of the physical space of both the Department of Public Works as well as the whole entity, which determines policies and practices of human resources, developing web applications, financial and socioeconomic analysis to the practicalities of projects, assess the achievement of goals and objectives, make a maintenance program and evaluation of the executed works. These recommendations must be taken promptly to improve the operation of the department and the optimal performance of its functions.