Auditoría de gestión al Camal Municipal del cantón Guamote provincia de Chimborazo, correspondiente al período 2013

Abstract

The objective of this investigation is to perform the Gestion Audit of the Municipal Slaughterhouse of Guamote Chimborazo, for the period 2013 to assess the levels of effectiveness efficiency and economy with which the resources of the entity are managed. The methods used were inductive, deductive, analytical, synthetic and percentage; Techniques such as observation, interview, questionnaire, verification, analysis and tabulation. Based on previous context the Gestion audit allowed to evaluate the internal control with the method COSO I and Gestion indicators which determines obtain the following findings: Non-periodic information, Lack of superior preparation, Improper training human talent of the slaughterhouse, Lack of performance evaluation, Lack implement comprehensive occupational safety plan and risk prevention, Breach uniform established Inadequate Archive documents. Of the foregoing, the following conclusion is based: the administration of the municipal the slaughterhouse has not executed periodic evaluations to the staff leaving aside the provisions of the Ministry of labor, important aspect for the definition of process of training and motivation of the staff. It is recommended to the administration of the Municipal Slaughterhouse to apply to personal training programs supported in the guidelines issued by the organisms of control for example the Ministry of labor, IESS and SRI., to avoid sanctions and financial penalties.