Auditoría de gestión al Gobierno Autónomo Descentralizado Municipal del cantón Caluma, provincia de Bolívar, periodo 2016

Abstract

The execution of a management audit in the municipality of the canton of Caluma, province of Bolivar in the year 2016, has as main objective, to evaluate the efficiency, efficacy and fulfillment levels reached by the entity. In order to develop this activity, auditing techniques were used for inquiring about the processes and activities done in the institution. Some areas were evaluated as well, such as mayoralty, administrative and financial departments, planning, public works and local development. The COSO III method was used for evaluating internally, which allowed to determine the existing weaknesses, finding out three as the most important; lack of an updated duties manual, an unfit selection of the staff and lack of training to the municipality crew, these situations have provoked several labor issues. As conclusion it is quite important to apply corrective actions in the weakest aspects that affect the entire institution in order to get a higher level of efficiency and administrative management. Through the audit report presented to the staff involved in the exam, it is recommendable to develop this kind of evaluations periodically to know the fulfillment of all the objectives made by the Municipality.