Auditoría de gestión a los proyectos ejecutados por el Gobierno Autónomo Descentralizado parroquial rural de Alluriquín, cantón Santo Domingo, provincia de Santo Domingo de los Tsáchilas, período 2019

Abstract

The objective of this study was to measure the levels of efficiency, effectiveness and economy during the execution of projects at the Decentralized Autonomous Rural Parish Government of Alluriquín, (GAD) located in Santo Domingo, province of Santo Domingo de los Tsáchilas, period 2019. this study applied a quantitative methodology through the application of a survey addressed to the highest authority and public officials in order to know the situation of the institution. In addition to this, an analysis of the procedures was carried out, the application of methods of evaluation such as the management indicators and the internal control method (COSO I) to determine different weaknesses that prevent the fulfillment of the objectives and deficiencies during the development of activities. It was also possible to evaluate the processes immersed in the execution of projects. Therefore, after the application of the audit, it was obtained as a result that the Alluriquín Rural Parish GAD lacks of a strategic planning, the non- compliance of the risk mitigation plan, the non-existence of information support, the lack of inadequate technology, and the lack of specialized human resources. It concludes with the final audit report, where the weaknesses found in the activities and procedures related to the execution of projects are detailed. It is recommended to apply a permanent management audit in order to have a specific control over the fulfillment of activities, plans and projects. It is also important to take the necessary corrective steps to optimize resources and carry out continuous monitoring of both the activities and the performance of public employees.