Auditoría de gestión a la Dirección de Control Municipal de la Ilustre Municipalidad de Cuenca

Abstract

The thesis entitled “MANAGEMENT AUDITING OF THE BOARD OF CONTROL OF THE MUNICIPALITY OF CUENCA,” performed between January 1 and December 31, 2012, presents the background of the above institution; after that, the theoretical framework is also presented, as well as all its references, which facilitates the development of the management auditing. The practical part of this work has been divided into preliminary planning, specific planning, implementation, and publication of results. In regards to the practical part, a preliminary analysis was carried out in order to get a general overview of this institution, as well as a thorough analysis of shortcomings and irregularities which were detected by means of different techniques described in the theoretical framework as tools to be applied during the examination. Finally, the last stage called publication of results is presented. The publication of results shows relevant aspects like important findings or other interesting issues for this institution. These results are described clearly and concisely. They also present conclusions and recommendations from responsible officers which aim to improve the actions performed by this institution.