AUDITORÍA DE GESTIÓN AL “GOBIERNO AUTÓNOMO DESCENTRALIZADO PARROQUIAL QUINARA”, CANTÓN Y PROVINCIA DE LOJA, AÑO 2017
The research work entitled: Management Audit of the “Quinara Parish Decentralized Autonomous Government”, canton and province of Loja year 2017”, was developed with the purpose of evaluating the levels of efficiency, effectiveness and economy with which available resources are managed in the entity,...
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| フォーマット: | bachelorThesis |
| 言語: | spa |
| 出版事項: |
2020
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| オンライン･アクセス: | http://dspace.unl.edu.ec/jspui/handle/123456789/22977 |
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タグ追加 | 要約: | The research work entitled: Management Audit of the “Quinara Parish Decentralized Autonomous Government”, canton and province of Loja year 2017”, was developed with the purpose of evaluating the levels of efficiency, effectiveness and economy with which available resources are managed in the entity, measure compliance with the goals and objectives set and evaluate the operation of internal control and institutional management. To comply with the management audit, research methods and techniques were used that facilitated the collection of information, to proceed with the diagnosis and knowledge of the entity's environment, its legal basis, manuals, regulations, resolutions and budgets; then the internal control system was evaluated, the planning memorandum and the audit programs were prepared, the audit procedures, compliance tests and nouns were applied to each component, preparation of work papers, documentation of findings, application of indicators management, in order to formulate the audit report, prepare the recommendations matrix and therefore implement them in the entity. Among the main results obtained can be evidenced; the lack of a Code of Ethics, of a strategic planning, of application of management indicators, of training programs, evaluation to the servants of the entity and of a control of assistance and punctuality for the permanent employees of the GAD; as 5 it was also verified that of the projects and programs proposed for 2017, 94% were executed, pending the construction and closing of the parish stadium; As the Development Bank of Ecuador, it still does not disburse the resources it will deliver as part of a non-refundable loan for the Institution in 2017. Once the research work is completed, it is concluded that the evaluation to the Quinara Parish Decentralized Autonomous Government is very important, through a management audit, which facilitates its authorities to undertake a change for the readjustment of their management for the benefit of the Entity and the inhabitants of Quinara. |
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