Auditoría de gestión al Gobierno Autonómo Descentralizado Municipal del cantón Tisaleo, provincia Tungurahua, período 2016

Abstract

The management audit applied to “Gobierno Autónomo Descentralizado Municipal”. located in the Tisaleo County had the porpose to improve the level of efficiency, effectiveness, ethics, and economy in the year 2016. In the research applied different phases of management audit, determining as components: the human talent, budget, and annual operative plan, besides applied the method COSO I in the evaluation of the internal control system. After that, it applied instruments like surveys to the staff of GAD. On the other hand, it identified that management indicators have not been made to the planning; that is why the levels of efficiency, effectiveness, ethics and economy in the use of public resources present deficient values that affect the fulfillment of the competencies of the entity. The compliance of several processes in the holiday planning has been established, being modified by the heads of áreas and workers without having the measures that allow maintaining the operation of the organization. It is recommended to carry out evaluations to the training plan base on the competences, six-monthly evaluations of the budget and the annual operating plan of the institution, respect the timetables set out in the regulations and safeguard the use of public resources for the benefit of the Institution.