Auditoría operacional al Gobierno Autónomo Descentralizado de San Pedro de Pelileo, sección Tesorería para el año 2012

Abstract

The present investigation is focused in the development from an operation audit to the Decentralized Autonomous Government of San Pedro de Pelileo. Treasurer´s Office for 2012 that it settled down improving the efficiency and effectiveness in the collection processes in general as objective. The operational audit as evaluation tool allows the detection and correction of the weaknesses that are generated during the valuation of the administrative processes and its operations, considering reference parameters based in the efficiency and effectiveness. In the execution of the audit one proceeded to evaluate the existent processes by means of the application of audit techniques, based on the observation, interviews and fundamentally in the application of internal check questionnaires taking in consideration the five components of the system COSO I (Committee of Sponsoring Organizations of the Treadway), set of control, evaluation of risk, control activities, information and communication and lastly we have the supervision. With the application of all these internal check elements it was identified the critical areas of which proceeded to elaborate the significant discoveries presenting comments, summations and recommendations that I hope it will allow to improve the efficiency and effectiveness in the collection processes and of course an improvement in the quality of the service in favor their users and taxpayers that carry out the tax payments, rates, and special contribution of improvements.