Auditoría de gestión al Gobierno Autónomo Descentralizado Parroquial de Juan de Velasco, cantón Colta, provincia de Chimborazo, período 2013

Abstract

This research of management audit to the Juan de Velasco parish decentralized government, Colta Canton, Chimborazo Province, 2013 aims to promote and strengthen policies and to improve the inspections for good institutional development in all administrative areas which affect the use of public resources since the lack of processes, procedures, unknowns of skills of rural parish autonomous governments and the failure to implement internal control standards of governance have been limited in providing services to the population of the parish. Field and bibliographical research was used such as: the application of techniques, audit phases based on observation, interviews, internal control questionnaires, surveys, books, tests and via the Internet. In the audit several findings were promptly reported to the highest authority and responsible members. However, it is concluded that the directors of parish GAD of Juan de Velasco, has no internal regulations updated, ignorance of the power of GAD Parish, Standards for Internal Control, lack of the public servants and training that affect management activities. Finally, It is recommended that appropriate management or public administration the internal regulations of the parish GAD must constantly update and implement internal control standards applied in the public sector entities, foster an environment of mutual trust to support the flow of information and communication between members and their effective performance through training, documenting the most important administrative and financial processes thus the institution has a good institutional development.