Auditoría de gestión al Gobierno Autónomo Descentralizado Municipal del cantón Santa Isabel, período 2020

Abstract

The present integrative Project entitled “Management Audit of the Municipal Decentralized Autonomous Government of the Santa Isabel canton, period 2020, was developed with the purpose that the authorities of the municipality aware of the level of efficiency, effectiveness and economy of the processes, verify the level of compliance with the objectives and the correct administration of public resources as a result of the institutional management carried out during the period from January 1 to December 31, 2020, which was affected by the presence of the COVID 19 pandemic that caused the decrease of the budget and hindered the proper development of the institution´s operations initially planned. Through the Management Audit, the procedures of the critical areas with the greatest deficiencies determined through the elevation of the preliminary and specific internal control system of the Municipality of the Santa Isabel canton corresponding to the units of: Human Talent, Public Purchases, Treasury, Warehouse, Appraisals and Cadastres, Budgets and Public Work were analyzed and evaluated, in accordance with the current legal regulations issued for public sector entities and institutions. Subsequently, work programs were prepared that consisted of compliance and substantive procedures for each given component, and through the application of audit techniques sufficient, pertinent, relevant and timely evidence was obtained that was reflected in work papers, which supported the findings determined as a result of the management audit. As a final result, an audit report was prepared in which comments and conclusions derived from the identified findings were detailed and recommendations were proposed that must be implemented to improve the efficient administration of public resources, development of processes and operations, increase institutional management and as a consequence fall on the fulfillment of the mission, goals and objectives of the municipality