Auditoría de gestión al Gobierno Autónomo Descentralizado Municipal del cantón Sucúa, provincia de Morona Santiago

Abstract

In the Municipal GAD of the Canton Sucúa does not have a good management of public resources and good performance of the officials and the POA has not been executed in accordance with the planned activities, therefore the institutional objectives have not been fully met, therefore, the objective of this technical project was "To carry out a Management Audit of the Decentralized Autonomous Government of the Canton Sucúa, Province of Morona Santiago through the different audit processes to know the level of efficiency, effectiveness and quality in terms of compliance with the objectives of the institution. " The methodology of the work that was used had a quantitative and qualitative approach, the population object of study was the personnel in which a documentary and field research was carried out, the different techniques and instruments that were the main basis to obtain all the necessary information through the surveys directed to a sample of 70 officials and the interview directed to the mayor. Through the applied methodology, the following results were obtained: the professional competence of the staff is not recognized, the authorities do not carry out a risk mitigation plan, they do not carry out training, performance evaluations are not carried out on the staff, the entity does not have a promotion and advancement plan, staff rotation is not carried out, information is not communicated in a timely manner and periodic evaluations are not carried out on institutional management. Therefore, it is concluded that the institution must correct its weaknesses that cause poor administration, therefore, the authorities must make corrective decisions to improve, in order to have a good, efficient and effective performance of the administration, adequate management of resources to meet the institution's objectives.