Auditoría de gestión al Honorable Gobierno Provincial de Tungurahua, cantón Ambato, en el período 2016

Abstract

The management audit addressed to the Provincial Government of Tungurahua was conducted in order to improve the efficiency, effectiveness and economy levels during 2016. In the development of this study the different phases of management audit were applied, which determined as components: the human talent, budget and the annual operational plan. The COSO I method was applied to conduct the evaluation of the internal control system. Subsequently, surveys to the officials labouring at the H. Provincial Government of Tungurahua were conducted. These surveys outcomes reported enough, competent, and relevant evidence contributing to the audit findings. It was possible to identify that the management indicators for planning; have not been performed since the efficiency, effectiveness, and economy levels in the use of public resources were unknown, reporting deficient values that affect the compliance with the competencies of the entity. It has been determined the absence of compliance with several procedures in the vacations plan modified by the department heads and officials, without measures that enable to keep the operability of the organization. Therefore, it is recommended to evaluate the training plan based on competencies, quarterly evaluations of the budget and the annual operational plan of the entity, it is also advisable to respect the schedules set in the regulations and preserve the use of public resources.