Auditoría integral al Gobierno Autónomo Descentralizado Municipal del cantón General Antonio Elizalde (Bucay), provincia del Guayas, período 2015

Abstract

This research aims to carry out the comprehensive audit of the Municipal Decentralized Autonomous Government of the Canton General Antonio Elizalde (Bucay), Province of Guayas, period 2015; In order to evaluate the administrative, financial, compliance with legal regulations and the management of resources; The work was developed with a sample of 20 people who constitute the municipal administrative staff. It was used following methods: deductive, inductive and analytical; the applied techniques are: observation, surveys and interviews; finally the instruments used are: questionnaires, questionnaire guidebook questionnaire, and audit process. Subsequent to the execution of the comprehensive audit, it was determined that the management area meets 54.42%, regarding the application of levels of efficiency, effectiveness and economy in the processes that were carried out; the financial management was fulfilled with 70.50%, having weaknesses in the management of public resources; Finally, in terms of compliance with current legal regulations, meets 84%. Municipal GAD presented a level of institutional performance of 69.64% for which it is recommended to implement the necessary measures to address the weaknesses within the institution.