Auditoría de gestión al Departamento Financiero del Gobierno Autónomo Descentralizado del cantón Guaranda, provincia de Bolívar del período enero a diciembre 2014

Abstract

This degree work called Management Audit to the Financial Department of the Decentralized autonomous Government of canton Guaranda, in Bolivar province from January to December 2014, will enable to measure the degree of compliance of the efficiency and effectiveness of the performance of the staff and management of financial, computing resources, and fixed assets. The questionnaires of internal control are the tools used during the development of the research in which several open –ended questions were made allowing to know the process and management of the activities that are carried out by the personnel involved, the phases of audit were also implemented which helped to known data, methods, and relevant aspects that gave an overview of the processes that runs the same, by issuing an audit report that have conclusions and recommendations which contribute to the decision–making and improvement of processes by the entity. It is recommended to conduct management audits at least once a year in order to detect failures in the Finance Department and correct them with the goal of understanding and improving the degree of efficiency and effectiveness in the performance of the staff and management of resources. Qualified personnel must be requested by the financial director of Human Talent department in order to fulfill in a 100% with all suggested activities.