Auditoría de gestión a la planificación estratégica y operativa de la Empresa Pública Municipal de Movilidad, Tránsito y Transporte- EMOV EP del año 2015

Abstract

Our project is based on the completion of a Management Audit to the Strategic and Operational Planning of the Public enterprise of Mobility, Transit and Transportation or EMOV EP by its initials in Spanish. The period of the audit was from January 1st to December 31st, 2015, with the purpose of carrying out an analysis and proposing improvements to the processes used in the annual planning of the entity, based on the provisions of applicable laws, rules and regulations. In Chapter l, general information about background, historical review, institutional organization chart, mission, vision, objectives, among others. With such information we look to obtain a preliminary knowledge of the activities to which the entity is dedicated. Chapter ll contains necessary concepts and definitions that allow us to reinforce the topic of research, explaining the phases of the audit process. In Chapter lll, based on the financial audit methodology, the case of study is developed by applying all its phases through tests and procedures. A preliminary planning allows us to obtain general knowledge about the entity. Following, in the Specific Planning Stage the work programs by component are designed and developed in the Execution Stage obtaining sufficient, competent and relevant evidence to support our findings, ending with the communication of results through a report containing a verdict with the opinion, complementary financial information and the results of the of the audit. From the executed procedure it is determined that there were shortcomings in the development and fulfillment of the projects and processes that were planned for the year 2015. Finally, several recommendations are proposed that will help the executives of the entity to correct and improve the processes and methods used at the time of establishing the planning that would result in better decision making. In Chapter lV, under our own responsibility and with the purpose of contributing positively to the audited entity, we issue our conclusions and recommendations about this project.