Auditoría de Gestión al Gobierno Autónomo Descentralizado Parroquial Rural San Antonio de Bayushig del Cantón Penipe, Provincia Chimborazo, período 2021.

ABSTRACT: The present study is developed with the objective of developing a Management Audit of the Decentralized Autonomous Government of the Rural Parish of San Antonio de Bayushig, Penipe Canton, Province of Chimborazo, period 2021. The methodology that was applied was based on the inductive, deductive and statistical method. . In the inductive method, the technique of direct observation, questionnaires to control the procedures and regulations related to administrative management, were used. In relation to the deductive method, the problem was analyzed from a general perspective established by the Constitution of the Republic of Ecuador, the Organic Law of the General Comptroller of the State, the Internal Control Standards and other regulations in force to apply them to the particular case of the Autonomous Governments. Decentralized Rural Parishes of San Antonio de Bayushig in the audited period. In addition, the phases of the management audit were developed and the method to be used was COSO III. With the Statistical Method, the study variables, dimensions and indicators were selected, through a survey and application of internal questionnaires. Among the main findings, it is determined that the staff who work do not have knowledge about the Development and Territorial Planning Plan, which has main guidelines of the Decentralized Autonomous Governments. On the other hand, the Parish Gad does not have a manual of processes of Public Contracting, defining this process as insignificant when hiring personnel, for different activities required by the Institution.

• Glavni autor: Guanga Pilco, María Elizabeth (author)
• Format: bachelorThesis
• Jezik: spa
• Izdano: 2024
• Teme: Indicadores de Gestión; Gestión Administrativa; Control Interno; COSO III
• Online pristup: http://dspace.unach.edu.ec/handle/51000/13416