Auditoría de gestión al Gobierno Autónomo Descentralizado Municipal del cantón Nabón, provincia del Azuay año 2020

Abstract

The objective of this research project is to assess the degree of effectiveness, efficiency, and economy in the management of public resources, as well as the achievement of objectives, goals, and compliance with current regulations through the application of audit programs and techniques. These methods allowed us to gather relevant information from each of the evaluated departments: Human Resources, Accounting and Budgets, and Programs and Projects. All these programs and evaluations provided us with the necessary evidence, which we have used to compile and support our audit report. Similarly, these findings have enabled us to provide a personal opinion for process improvement, documented in this project as conclusions and recommendations.

The presented results give us a clear insight that the institution has evident opportunities for improvement in administrative processes, personnel selection processes, and the work environment. The only missing elements are the necessary management and guidance to implement preventive and corrective changes.