Auditoría de gestión al Departamento Administrativo del Patronato Municipal de Amparo Social Joya de los Sachas período 2012

Abstract

The current management audit to the administrative department of the municipal board of social protection “Joya de los Sachas”, during the period 2012, allowed evaluating the efficiency, effectiveness and economy with which the resources of the institution are handled. It was necessary to apply different research techniques to the entire population for gathering the information supporting this audit, among whose findings can be cited: The lack of a code of ethics, lack of internal regulations, lack of a risk prevention plan, lack of adequate communication, lack of staff turnover, lack of a training plan and lack of a control system of the different activities. The audit report concludes with a number of recommendations to solve aforementioned problems: to develop a code of ethics that includes standards, ethical principles and values which must be observed by all board members, to elaborate internal rules that fulfills with the prerogatives of the law, to prepare staff and to take preventive measures to mitigate possible risks, to encourage open communication channels among all institutional levels, to rotate staff for preset periods, to structure an annual training plan that includes all areas; and, finally to undertake monitoring activities of the several activities that the staff accomplish. Recommendations, by the time they are observed, they will constitute important tools to help the most senior executives improve their decision-making.