Auditoría de gestión al departamento de tesorería del Gobierno Autónomo Descentralizado Municipal del cantón Guamote provincia de Chimborazo, período 2013

Abstract

This research is a Management Audit for the Municipality of Guamote treasury department, Chimborazo province, during 2013 in order to measure the economy and efficiency in the management of resources, processes and activities. The management Audit is made up by four stages, they are: preliminary information which was obtained in the Municipality by means of surveys for the directory members and personnel in charge of ñnances, this allowed making the preliminary report with its respective conclusions and recommendations, so that the authorities can have a right decision making. The second stage has to do with the internal control evaluation which was carried out by means of questionnaires related with COSO I and COSO II internal control methods and 403 internal control norm, this allowed determining the level of self- assurance and risk levels, in addition the internal control report with its respective conclusions and recommendations was done. The third stage has to do with the findings, taking into account its attributes determining the weaknesses affecting the goals achievement, purposes, management, and effective fulfillment of institutional activities. The results were obtained through a final report with its conclusions and recommendations determined during the internal control evaluation so the directory members make decision contributing with the goals, community goods.