Auditoría de Gestión a la Dirección de Obras Públicas del Gobierno Autónomo Descentralizado municipal del cantón Sevilla de Oro, período 2017.

Abstract

The integrating project Audit of Management to the Directorate of Public Works of the Municipal Government of the Sevilla de Oro, during 2017 had been made with the purpose of examining and evaluating the internal control and the management carried out by the authorities and servers members of the entity, verifying the efficacy, efficiency and economy with which they use the resources. In the Chapter I there are an overall of function of the Municipal GAD, in which the information on the strategic planning, the main activities of the entity and at the same time, a detail of the study department. In the Chapter II there are the Theoretical and Legal Basis, in which the concepts that are served as the foundation for the improvement of the degree work are emphasized. In the Chapter III there is the development of the management audit, which starts with the work's order and the notification of the start of the audit, then it shows the preliminary planning phase, the specific phase, the execution and the communication of result and presenting through the audit report containing the main findings and recommendations to improve the management of the entity in the coming periods. To the end, in the chapter IV there are the conclusions and recommendations as a result of the integrated project, as well as the annexes that support each of the stages of the audit.