Auditoría de gestión a los procesos de control de los bienes de larga duración del Gobierno Autónomo Descentralizado Municipal del cantón Colta, provincia de Chimborazo, período 2013

Abstract

In this research work a Management Audit of control processes of the assets of long duration of Autonomous Decentralized of the Government Municipal of Canton Colta, province of Chimborazo, 2013 period was carried out, to evaluate the efficiency, effectiveness and economy level in the internal control operation and proposing alternatives of improvement in job performance of involved personnel. The audit began with a visit to the facilities using the direct observation, interview the Municipal Mayor, and the areas of Accounting and Warehouse where the information and documentation were obtained, subsequently, the internal control questionnaires were applied on the basis of COSO I, the confidence and risk levels were determined, the planning memorandum and design of the Internal Control Standards 406 were applied and management indicators developing the sheet of findings, finally, the draft of the audit report was written. The audit assessment identified an ineffective and inefficient operation of the internal control of the assets of long duration with a moderate level of risk of 39%. This work concluded that the Internal Control Standards 406 and the lack of measurement of compliance goals planned in Annual Operational Plan 2013 don’t exist. It is recommended to carry out a workshop for self-assessment to have a feedback of the facts and get a continuous improvement.