Auditoría de Gestión a la Dirección Financiera y Administrativa de Talento Humano del Gobierno Autónomo Descentralizado Municipal del Cantón Chilla, período 2018

This thesis called “AUDIT OF MANAGEMENT TO THE FINANCIAL AND ADMINISTRATIVE DIRECTORATE OF HUMAN TALENT OF THE AUTONOMOUS DECENTRALIZED MUNICIPAL GOVERNMENT OF THE CHILLA CANTON, PERIOD 2018”, was developed with the purpose of applying the knowledge acquired during the university career and thus complying with the thesis work, which is aimed at the execution of the management audit, in order to fulfill the objective of evaluating the Internal Control System implemented in the Financial and Administrative Department of Human Talent, and the application of management indicators that allowed determining the degree of effectiveness, efficiency and economy with which the activities were carried out in the directions examined. For the performance of the Management Audit, different methods were used that are in accordance with the provisions of the Management Audit Manual issued by the State Comptroller General, thus complying with the five phases: starting with the Preliminary knowledge, and carrying out a prior visit to the GAD that allowed to have a general knowledge regarding its constitution, organic structure and the activities carried out by the institution, based on them to examine its weaknesses; In the Planning, the information provided by the entity was analyzed to formulate the risk matrix and focus of the audit. During the execution, the Internal Control System was evaluated, where audit procedures, compliance and substantive tests were applied, and an audit program was prepared for each Financial and Administrative subcomponent (Accounting and Budget, Treasury, Asset Management, Human Talent). and Vehicle Control, General Services, Technological Systems and Public Purchases), which included developing and applying a control questionnaire that would allow knowing the level of risk and confidence that the audited offices possess, followed by the elaboration of the narrative documents that detail the significant findings obtained through a comment, conclusion and recommendation; Subsequently, various analyzes were carried out through the analytical cards that show the indicators of effectiveness, efficiency and economy that were applied to determine the level of achievement of goals and objectives as well as the degree of performance of the different activities; Thus, other complementary procedures were also applied, which allowed obtaining an analysis of the situation in which the audited directorates of the Municipal GAD of the Canton Chilla are located. In the communication of results, the final report was issued, which contains the general and specific results for each of the audited subcomponents, which will be submitted to the highest authority for taking corrective measures against the situations encountered. that will allow to strengthen the management and therefore the achievement of its institutional goals and objectives. Finally, in the Follow-up, a schedule of compliance and application of recommendations is established. Once the investigative work was completed, after having analyzed and evaluated the internal control system of each of the subcomponents of the Financial and Administrative Directorates of Human Talent, it was determined that there is an omission and non-compliance with the current legal regulations that govern to the GAD, which is why the activities are not carried out efficiently and therefore the use of public resources is not adequate, for which recommendations were issued that are aimed at meeting institutional objectives and goals efficiently and effective that help to undertake a change for the benefit of the municipal entity and the inhabitants of Canton Chilla.

• Main Author: Caiminagua Pindo, Jissela Lilibeth (author)
• Format: bachelorThesis
• Language: spa
• Published: 2020
• Subjects: CONTABILIDAD; TALENTO HUMANO; CANTÓN CHILA
• Online Access: https://dspace.unl.edu.ec/jspui/handle/123456789/23622