AUDITORÍA DE GESTIÓN AL PROCESO DE GESTIÓN DE OBRAS PÚBLICAS DEL GOBIERNO AUTÓNOMO DESCENTRALIZADO MUNICIPAL DEL CANTÓN CATAMAYO, PROVINCIA DE LOJA. PERÍODO 01 DE ENERO AL 31 DE DICIEMBRE DEL 2014

This thesis called "MANAGEMENT AUDIT PROCESS WORKS MANAGEMENT DECENTRALIZED AUTONOMOUS MUNICIPAL GOVERNMENT OF CANTON CATAMAYO, province of Loja. PERIOD 01 JANUARY TO 31 DECEMBER 2014 "we will undertake in fulfillment of the overall objective through standards, policies, techniques and practices governing the audit, whose specific objectives are aimed at assessing the internal control system in the Management process Works, verify compliance with the laws, regulations and rules applicable in the development of activities subject to review, implement management indicators to assess the efficiency, effectiveness and economy in carrying out the tasks and present a report containing comments, conclusions and recommendations to assist decision-making by the Municipal Administration of Catamayo GAD. As a result of the audit it was found that the internal control that maintains the Management Process Works has some shortcomings, such as lack of implementation of indicators to measure the achievement of the management in the unity of machinery and vehicles, limited preventive maintenance vehicles and machinery municipal, lack of evaluation and monitoring of the auditors on the progress of the works, there is no proper planning and control within the deadlines set in the timetable for the execution of works and workshops unit includes people performing 5 functions that are not commensurate with their professional profile among others. Given these findings it has seen fit to issue recommendations to improve the management carried out in the Management Process of Public Works and provide a better service to society. In compliance with the above objectives the use of a methodology for the implementation of the audit, in order to obtain relevant information of the component under consideration, for which the internal control questionnaire method was applied through clear questions it was necessary staff Management Process Works and its subcomponents, also the narrative method in which reflects the significant findings to analyze and describe, through the observance of laws, rules and regulations to be applied, used indicators developed efficiency, effectiveness and economy that were developed based on the functions and activities assigned to the tested component and the Final Report containing the respective comments, conclusions and recommendations to help the proper functioning of the department.

• मुख्य लेखक: Pardo Torres, Karla Ginela (author)
• स्वरूप: bachelorThesis
• भाषा: spa
• प्रकाशित: 2016
• विषय: CONTABILIDAD; AUDITORIA DE GESTIÓN; PROCESO; GESTIÓN
• ऑनलाइन पहुंच: http://dspace.unl.edu.ec/jspui/handle/123456789/10146