Auditoría administrativa a los procesos de recaudación de impuestos del Gobierno Autónomo Descentralizado Municipal de Tena, periodo comprendido entre el 01 de enero al 31 de diciembre del 2014

Abstract

This research work was raised how object:perform an administrative audit of collection of taxes in the Government Decentralized Autonomous Municipal de Tena, Period included between 01 January to 31 December 2014, to determine the degree of efficiency, effectiveness and economy of the operations carried out in the Department of Treasury. It was developed by applying the deductive research methods and field research, questionnaires of internal control by means of the method Coso I. the work was developed in four phrases: preliminary knowledge, planning, implementation and communication of results, which allowed us to determine the weak administrative and operational processes, as the findings: Absence of audit administrative, features manual outdated, organizational structure of inappropriate of management indicators, lack of performance evaluations to staff. It is recommended to manage and provide for the implementation of the unit of internal audit, promote and supprt the implementation of audit administrative, to follow up on the recommendations raised as a result of the audit, in order to verify its observance and fulfillment.