Auditoría de gestión con el propósito de evaluar el cumplimiento de los objetivos institucionales del Cuerpo de Bomberos del cantón Pujilí durante el período 2018.

The lack of process flows was common in the framework of public management; in this direction, the present integrative project was proposed, which aimed to carry out a management audit of the administrative processes to evaluate the degree of compliance with the objectives of the Fire Department of the Pujilí town, Cotopaxi province, in the period 2018. Methodologically, documentary research was considering sources of primary information for the purpose of lecturing on audit generalities, subsequently the qualitative approach was used to determine relevant characteristics about internal control and the quantitative approach to collect measurable goal measures, in the same way, field and descriptive level research was applied to determine, calculate and detail the non-observances and variables that affect the behavior of the indicators. The research techniques that were applied the interview to the staff, the observation of the processes, the analysis of the influential factors, the confirmation of compliance with regulations and the verification of documents that support the issued versions, together with the instruments that evidence the work carried out among them the observation sheet, checklist, open questionnaires, compliance cards and technical data sheet of indicators. The Management Audit had shown that the degree of compliance with the institutional objectives are 83%, a fact that has been derived from the nonconformities detected during the audit process, mainly due to the lack of financial resources by the Municipal GAD, the breach of normed responsibilities and regulations by the Major. Carlos Zambrano Head of the Fire Department, variables that influenced the behavior of the indicators applied. The impacts generated are important for the Fire Department in relation to the improvement of its management, because once the recommendations provided are adapted, it allowed to optimize the administrative area, contribute to offer a quality service to the citizens, contribute to the increase in programs that take care of the environment and manage their resources in a favorable way.

• Main Author: Guacho Vizuete, Cristina Elizabeth (author)
• Other Authors: Pilamonta Valverde, Mónica Janeth (author)
• Format: bachelorThesis
• Language: spa
• Published: 2019
• Subjects: AUDITORÍA DE GESTIÓN; INDICADORES DE GESTIÓN; TÉCNICAS DE AUDITORÍA; CONTROL INTERNO; CONTABILIDAD Y AUDITORÍA
• Online Access: http://repositorio.utc.edu.ec/handle/27000/7559