Auditoría de gestión al Departamento de Obras Públicas del Gobierno Autónomo Descentralizado Municipal de Cuenca, periodo 2017

Abstract

The normative changes that have occurred in 2015 in the Constitution of the Republic of Ecuador, have limited the functions of the General Comptroller of the State, however the present integrating project called "Management Audit to the Department of Public Works of the GAD Municipal del Cantón Cuenca, period 2017 ", was carried out with the purpose of providing support to the department, finding evidence, findings, in order to establish recommendations that add value to the Department under review. In Chapter I, the general information of the GAD of Cuenca is defined, which serves as the basis for the preliminary planning in the audit. Chapter II presents the structure of the theoretical framework which serves as a guideline focused on the concepts of the topic to be considered, considering the inclusion of current regulations to be applied within the Public Sector. In Chapter III, the audit process begins, starting with the notification of the beginning of the control action and continuing with the following phases of the examination with their respective results communications. Finally, Chapter IV is composed of the Conclusions and Recommendations of the audit work carried out in the entity. In addition to this, the annexes are attached which support the realization of the project in each of its phases. The results of the Audit of Management are presented within the Audit report, which have as main objective to collaborate with the department in the achievement of the fulfillment of the proposed goals