Auditoría administrativa al Gobierno Autónomo Descentralizado Municipal del cantón “General Antonio Elizalde” Bucay, provincia del Guayas período 2015, para evaluar el grado de cumplimiento y el desempeño en la gestión institucional

Abstract

The administrative audit to the Independent Decentralized government at General Antonio Elizalde Bucay Canton from Guayas province, period 2015, in order to assess the fulfilment level, the performance in its management, the efficiency and effectiveness level, the legal provisions compliance, the handling of resources and the work development of personnel in the Institution. The research was developed by the application of techniques, methods and tools like the Ecuadorian Auditing Standards and Internal Control Standards for public organization, generally accepted auditing Standards and internal regulations, in which it determined the most critical areas in each one of evaluated departments, thus lack of fulfillment and application of laws demanded by control entities, basically this was the not knowing of established settings in different laws which regulate activities institutions, consequently it has been concluded that the personnel lack of knowledge have to do with administrative management from authorities of local government, this problem is been examined in different areas, so to face these situations it is recommended to take control systems that provide safety and opportunity to the processes and opportunity to the processes.