Auditoría de Gestión al Gobierno Autónomo Descentralizado Parroquial Rural de Sabanilla, Periodo 2019.

The curricular integration work entitled MANAGEMENT AUDIT OF THE AUTONOMOUS PARISH RURAL PARISH DECENTRALIZED GOVERNMENT OF SABANILLA, PERIOD 2019, was developed to evaluate the internal control system and verify the level of compliance with the legal and regulatory provisions applicable to the operations carried out by the GAD; and through the application of management, indicators to measure the degree of efficiency, effectiveness, and economy with which it performs its activities, to thus issue conclusions and recommendations to improve the management of the entity. To meet the objectives of this work, research methods and the management audit process were used to facilitate the collection of information, starting with the preparation of the work order, initial notification, mark sheet, indexes, time, and work distribution, then in Phase I Preliminary Knowledge, visits were made to the facilities collecting information such as the mission, vision, and other documentation necessary for the development of the audit. In Phase II Planning, the planning memorandum and the audit risk matrix were prepared, and the components to be audited were determined. In phase III Execution, based on the procedures proposed in the audit programs, the internal control system of each of the components audited was evaluated to establish the level of risk and confidence in the operations performed and whether there is compliance with the legal regulatory framework in force, obtaining as a product significant finding, which was detailed in the narrative cards with the respective evidence. In addition, management indicators were applied to determine the degree of efficiency, effectiveness, and economy in the administration and use of resources. Subsequently, in Phase IV, Communication of Results, a final report was issued containing the general and specific results of each of the components examined; and finally, in Phase V, Follow-up, a timetable was established for compliance with the recommendations. At the end of the management audit it was determined that the entity does not have methods for the control of attendance and punctuality of the personnel; training and evaluation plan for the personnel according to the position they hold; the information displayed on the entity's web page is not updated since 2015; In addition, there is no adequate space to store acquired goods, and management indicators are not applied; given these weaknesses, recommendations were made as alternatives for the improvement of the management of the GAD Parroquial de Sabanilla.

• Autor Principal: Infante Granda, Darcy Yanina (author)
• Formato: bachelorThesis
• Idioma: spa
• Publicado: 2022
• Subjects: <CONTABILIDAD Y AUDITORIA>; <SABANILLA>; <AUDITORIA DE GESTION>; <CONTROL DE GESTIÓN>
• Acceso en liña: https://dspace.unl.edu.ec/jspui/handle/123456789/25071