AUDITORÍA DE GESTIÓN AL GOBIERNO AUTÓNOMO DESCENTRALIZADO PARROQUIAL DE SAN PEDRO DE VILCABAMBA, PERIODO ENERO A DICIEMBRE DE 2017

The thesis work was titled "AUDIT OF MANAGEMENT TO THE AUTONOMOUS DECENTRALIZED GOVERNMENT OF SAN PEDRO DE VILCABAMBA, PERIOD JANUARY TO DECEMBER 2017", it has been published in the same title. the elaboration of the Audit of Management, all this with the objective of Evaluating the Internal Control System, Verification of the activities of the entity has been developed according to the legal regulations in force during the period under review, as well as to give it the opportunity to improve efficiently the development of the different activities of the entity. To begin the Management Audit, a prior visit was made to the institution, continuing with the review of GADP information, which served as the basis to carry out Phase I corresponding to preliminary knowledge and Phase II planning, with the visit made and information collected was developed to develop the specific objectives, which were aimed at: Evaluate the Internal Control System established in the entity, for which the application of the Internal Control Questionnaire was carried out, it allowed to know the level of confidence and the level of risk in each of the components examined; then we proceeded to measure the degree of compliance with the legal regulations during the development of the different projects, activities and works developed during the period under review, by reviewing the projects 5 and works, verifying if they were made under the current regulations of the period analyzed. and later in the Phase III execution, indicators such as the Efficiency Indicators were applied, such as the budget, level of indebtedness, financial dependence; as Efficacy Indicators, the respective ones were applied to the knowledge of the mission, vision, objectives, and training of the personnel that work in the entity; while among the Economy Indicators such as personnel expenses, current expenses and Investment expenses, of the different plans and projects developed by the entity; After the study, it is possible to present the respective audit report, which contains suggestions that will improve the administration. Once the Management Audit of the Autonomous Decentralized Parochial Government of San Pedro de Vilcabamba was concluded, it was possible to establish that, as far as the personnel is concerned, the officials are carrying out activities that are not according to their professional title, there is no Training for the development of projects, the development of all the plans has not been fulfilled, it is demonstrated in the use of the budget established for some of the projects proposed in the Annual Operating Plan, it is recommended to take the pertinent actions in order to improve the deficiencies found.

• 主要作者: Flores Jara, Angie Gianella (author)
• 格式: bachelorThesis
• 语言: spa
• 出版: 2019
• 主题: CONTABILIDAD; AUDITORIA DE GESTIÓN; GOBIERNO AUTÓNOMO DESCENTRALIZADO
• 在线阅读: http://dspace.unl.edu.ec/jspui/handle/123456789/22170