Auditoría de gestión al Gobierno Autónomo Descentralizado Municipal del cantón Logroño, provincia de Morona Santiago, periodo: 1 de enero al 31 de diciembre del 2013

Abstract

This research “Management Auditing of the Municipal Government of Logrono Canton” Morona Santiago Province, period: January 1 to December 31, 2013. In order to measure efficiency, effectiveness and economy, witch which develop the activities the officers and employees of the financial institute. We analyzed and evaluated the different areas of the institution applying techniques and audit procedures designed to determine the levels of risk; know the strengths and weaknesses, opportunities and threats; additionally were determined and applied management indicators, allowing to obtain evidence to support the final report. The implementation of recommendations of this review will provide a fundamental tool for the effective and efficient use of resources, and will be the base for better decision-making of their Municipal executives GAD, which will be reflected in better management audited financial institute.