Auditoría de gestión al gobierno autónomo descentralizado parroquial Lluzhapa, cantón Saraguro periodo enero-diciembre 2015

The present thesis was developed with the objective of calculating the percentage of compliance with goals and objectives, as well as evaluating the internal control implemented in the institution. For the evaluation of internal control, several procedures were established in the programs of the Management Audit, which were directed in relation to the objectives proposed in the investigation, starting with the Preliminary Knowledge phase to the entity under study, was evaluated Internal control and elaborated the programs to be fulfilled. These allowed to obtain necessary evidences that support the diverse criteria in each of the found findings. In addition to this point, management indicators were applied which will allow the identification, quantification and subsequent qualification of the efficiency and effectiveness of the Decentralized Autonomous Government of the Parish of Lluzhapa, with respect to the areas included in the present audit investigation. At the end of the thesis work through the evaluation of the Internal Control System, it was determined deficiencies in internal control, lack of application of management indicators, inadequate management of economic resources, lack of training of staff, improper recording of fixed assets , For which the respective recommendations were formulated that will be put to the consideration of the maximum authority which will be positive and pertinent alternatives of solution and improvement in the future.

• Egile nagusia: Poma Mendoza, Edgar Máximo (author)
• Formatua: bachelorThesis
• Hizkuntza: spa
• Argitaratua: 2017
• Sarrera elektronikoa: http://dspace.unl.edu.ec/jspui/handle/123456789/19110