Auditoría operacional al Gobierno Autónomo Descentralizado Parroquial Rural de Gonzol, cantón Chunchi, provincia de Chimborazo, período 2016

Abstract

The purpose of the Operational Audit for the Rural Decentralized Autonomous Government of Gonzol, Chunchi County, during 2016 is to determine the weaknesses existing in the activities and processes carried out during the current period in the Parish GAD (Decentralized and Autonomous Government) because of the attributions given by the state. Thus, it was necessary to develop the audit stages according to the Generally Accepted Audit Norms, the Internal Control Norms for the Public Sector Organizations and the attributions given in the Territorial Organization Organic Code Autonomy and Decentralization. In order to process the information, it was necessary to use the following audit methods and techniques: confirmation and analysis method, surveys based on internal control questionnaires to contribute with the analysis and interpretation of information. In addition, some management indicators were used to know about the management level on the application of public policies, the lack of compliance in the purchase processes through the portal and the inappropriate use of the budget. If this processes are not controlled opportunely can cause bigger problems to the parish institution. As a final part of this process, it was necessary to present the final report on the institutional management in which the most relevant aspects were presented as well as the possible solutions, therefore it is recommended to take into account what is mentioned in this document.