Auditoria de gestión al Gobierno Autónomo Descentralizado Municipal San Fernando del periodo 2019

Abstract

The integrative project called "Management Audit of the San Fernando Municipal Decentralized Government, period 2019", has the purpose of evaluating the fulfillment of goals and objectives according to the established processes, thus allowing for the evaluation of the adequate use of public resources, resulting in institutional strengthening and adequate decision-making. In the chapter, he mentions the background, hierarchy, and strategic planning. Chapter II presents the entire theoretical and legal framework to be used within the project as the type of audit,elements of the performance audit, and the phases. In chapter III he goes directly to the practice, following the five phases of the performance audit, the second phase is divided into preliminary and specific planning, the same ones that help us verify if the GAD has managed to meet its objectives, the third phase, the execution where the work papers are found with the pertinent information about the audit that is being carried out, phase four with the communication of results that, as its name mentions, is nothing more than communicating the results found within the work. Finally, in chapter IV, the conclusions and recommendations are made that will serve as a guide for the public institution to increase its efficiency and effectiveness within its activities and functions to be carried out in the future. In this way, there will be an improvement within it as well as for the community of San Fernando.