Auditoría de gestión al Gobierno Autónomo Descentralizado de la parroquia Paccha, del cantón Cuenca, para el año 2012

Abstract

The development of this thesis entitled "Audit of the Management of the Autonomous Decentralized Government Paccha Parish Cuenca Canton, by the year 2012"; is in three chapters containing: general data of the Autonomous Decentralized Government of Paccha Parish, a Conceptual Framework for the Foundations of Auditing based on methodological guide to the comptroller general of the state, which provide the rules and procedures for audits in the Ecuadorian Public Sector; preliminary assessment and diagnosis, specific planning, execution and reporting of audit results. The case study is primarily intended to measure the level of management of the Autonomous Government Decentralization therefore proceeded to evaluate the performance and compliance of the activities, based on the achievement of its goals and objectives, taking into account for this primarily internal control, financial, administrative and operational processes. As a result of the review of the audit performed Autonomous Decentralized Government Paccha a report in which the evidence and detailed findings presented; and the conclusions and recommendations made in order to improve the shortcomings found by implementing corrective actions that contribute to meeting the goals and objectives of the organization.