Auditoría de gestión a la Dirección de Obras Públicas del Gobierno Autónomo Descentralizado del cantón Pallatanga, provincia de Chimborazo, período 2012

Abstract

The following, research is base don the development of a Management Audit for Dirección de Obras Públicas, Municipality of Pallatanga, Chimborazo province in order to improve the operational, administrative, and financial processes as well as the decision making. The methodology for the Management Audit was done by means of field trip carried out in the units of Dirección de Obras Públicas and surveys applied for quialified informers in order to have a broad knowledge of the unit; on the order hand, the SWOT analysis was carried out in order to know the strengths and weaknesses. COSO-based internal control questionnaires were also applied to get appropriate information of the unit; this, base on narrative certificates and the best procedures chart. During the implementation of the Management Audit, some important weaknesses which are presented in the final Audit report were detected, these weaknesses have to do with: creation and updating of internal manuals, lack of funding allocation, inefficient work oversight, lack of charts which are used as a guide for work execution, design of Management indicators, among others; this will allow turning it into a practical guide which will help to achieve the subjectives proposed by the unit as well as its mission and vision. The senior staff must implement the audit recommendations proposed in the final report and monitor its accomplishment.