Auditoría de gestión y su relación con la optimización de los servicios de la dirección de servicios pûblicos y gestión ambiental del GAD municipal, cantón El Empalme, año 2013

The research called " AUDIT OF MANAGEMENT AND ITS RELATIONSHIP WITH OPTIMIZATION SERVICES MANAGEMENT UTILITY AND MUNICIPAL ENVIRONMENTAL MANAGEMENT GAD, El Empalme Canton, 2013 " is developed with the purpose of knowing the problem and optimize without altering the environment resources, Municipal finding that the GAD budget does not allocate the DSPYGA plans, so its institutional policy is deemed inappropriate for meeting goals of the Unit. The study also allowed for a situational analysis of the company through strategic SWOT instrument, showing that the administrative processes that Management must be improved. The lowest score found in administrative processes, which have proved to be reviewed, as the satisfaction of customers is inadequate. Within the audit report made to the DSPYGA a general review of all administrative processes of the Unit recommended, as performance audit It showed that this entity could achieve greater efficiency and effectiveness score , but this will need to be approved planned budgets since many of the administrative processes are not met because it lacks resources . The execution of this work, included evaluation of internal control by 22 questions, resulting in 90 points on a total of 100 points within the findings they were: the lack of periodic reports, lack of a mechanism to measure the achievement of objectives and the lack of performance indicators. As for the level of confidence we obtained 84.03 % so we have a 15.97 % level of control risk; measuring risks are: inherent risk 35 %; 15,97 % control risk; and detection risk assumed 15%; resulting in a 0.84 % of audit risk.

• Hlavní autor: Menéndez Álava, Mayra Isabel (author)
• Médium: bachelorThesis
• Jazyk: spa
• Vydáno: 2015
• Témata: Auditoría de gestión; Optimización de los servicios; Gestión ambiental; Dirección de servicios
• On-line přístup: http://repositorio.uteq.edu.ec/handle/43000/1349