Auditoría administrativa a la Junta Parroquial “El Altar”, cantón Penipe, provincia de Chimborazo, período 2012

Abstract

This thesis is an administrative audit to the Autonomous Decentralized Parish Government “El Altar”, Penipe Canton, Chimborazo Province, period 2012; with the main objective to detect factors that require further attention in the administrative process or to support work practices. The administrative audit was directed to a comprehensive survey of its structure of the organization, in terms of the plans, objectives, methods and individual participation of members of the institution. The administrative audit was carried out in five phases: the first phase corresponds to the preliminary study to know the entity; the second phase includes the review of the legislation, objectives, policies and rules that govern the institution; the third phase covers to the review and evaluation of internal control; in the fourth phase the deep test is performed to critical areas; and finally the fifth phase includes the communication of results. This research has developed as to the lack of management indicators, aimed to define the continuous improvement of the quality of service to the people of this important sector; in addition, there is no functional organic manual as well as clearly defined policies and administrative procedures. It is recommended to implement the conclusions and recommendations presented in this thesis with the aim of the officials and future leaders of the Parish Government “El Altar” make the best decisions for their progress and development.