Auditoría operativa a la dirección financiera del Gobierno Autónomo Descentralizado del cantón Pallatanga, provincia de Chimborazo, período 2013

Abstract

The main purpose of this study is to carry out an operational audit process to the Finance Department of the Decentralized Autonomous Government from Pallatanga Canton, Chimborazo province, during 2013 in order to determine the degree of efficiency and effectiveness in the development of different activities performed by the financial management and thus focus on improving its processes, as well as the respective optimization of their resources. In order to carry out this process; different methods, techniques and research resources, bibliographic documents that enabled to deepen knowledge were used, and, also, this study was conducted in accordance to Ecuadorian and International Auditing regulations based on the operational audit stages: - Preliminary Planning, - Legislation Review, - Review and Evaluation of the Internal Control System by means of the COSO II, - Development of the findings and the scrutiny of critical areas, - Drafting the report and issuing of the outcomes obtained in implementing the audit. It is concluded that the personnel of the Financial Management of GAD (Decentralized Autonomous Government) Pallatanga; lack the institutional philosophy, this situation prevents them of being focused on the institutional goal, also the bank reconciliations are not carried out in accordance to COOTAD laws as well as the Internal Control of the public sector regulations, there is a lack of a strategic plan, which causes that none of the departments define their goals and objectives, and it was detected a lack of a procedures manual, this, entails to the activities performed; take place without considering the appropriate regulations. The recommendations pointed out in the operational audit report are addressed to take corrective actions by the city council, to improve the deficiencies and critical areas detected and accomplish the development of the process efficiently and effectively.