Auditoría de gestión a la dirección de obras públicas del GAD Municipal del cantón Guano, provincia de Chimborazo, período 2019

Abstract

The importance of carrying out the Management Audit in the Public Works Directorate of the Municipal Autonomous Decentralized Government of the Guano Canton, Chimborazo Province, period 2019. The objective was to measure the efficiency and effectiveness of the activities that carry out the research problem: For the development of the study, different research techniques and tools were taken into consideration, of which direct observation was applied, surveys of the members of the public works department, where sufficient information was collected that revealed the reality of the entity with respect to management. The Management Audit allowed identifying the weaknesses or critical points that occur within the operations, functions, processes and activities considering that the public sector determines the degree of compliance with the objectives and goals set within the organization and serves as support in decision making, which help in achieving efficiency, effectiveness and economy of operations. Through the application of the internal control questionnaire and the SWOT analysis, it was possible to find the absence of communication channels, absence of management indicators, no environmental examinations have been carried out, there is obsolete machinery, there is duplication of functions in different job positions. It is recommended to apply management indicators that allow you to measure the level of efficiency and effectiveness of the processes that are carried out, since if management indicators are not applied, they are not measured and it is not possible to analyze or improve, much less control, that is why carrying out management indicators allows us to see positive and negative deviations that at the end of the analysis of the indicators allows us to make decisions.