Auditoría de gestión al Gobierno Autónomo Descentralizado Parroquial Rural Capsol, cantón Chunchi, provincia de Chimborazo, período 2015

Abstract

The management audit to the Autonomous Decentralized Government Rural Parish Capsol, Chunchi canton, Chimborazo province, period 2015, has been developed to determine the weaknesses in existing processes and to determine the degree of management archived by the institution. The execution of the stages of the audit have been based of the provisions of the Auditing Standards Generally Accepted and Internal Control through the COSO I, for the collection information was necessary to implement surveys to the staff of GAD Capsol, which served to the know the criteria or general guidelines of action. Through the evaluation of the administrative processes was necessary to use management indicators to determine the degree of performance of the Institution’s officials on the application of Public Policy, demonstrating that management is within acceptable parameters; even though, the activities in which they do not comply with the established regulations must be corrected in a timely manner to avoid future inconveniences. At the end of the management audit, a report was issued in which the findings are made known determining weaknesses in the processes executed by the Rural Parish Government of Capsol in the period 2015. That is why it is suggested that the adoption of the suggestions made in audit report which will allow them to obtain an efficient system of internal control.