Examen de Auditoría Integral al programa de turismo del Gobierno Autónomo Descentralizado Municipal de Catamayo de la provincia de Loja, correspondiente al período 01 de enero al 31 de diciembre del año 2013 .

Abstract

The main objective of this research work was focused in doing an “Examination of comprehensive audit to the tourism program in the Autonomous-Decentralized Government of Catamayo Canton, Province of Loja for the period 2013 ". Tourism Department is the area that is in charge of supporting the promotion and strengthening of the different social actors, leading the development of tourism in this canton with effectiveness; Also, providing warmth and quality service . The incomes that the pools generate in the Recreation Center “Eliseo Arias Carrión” were evaluated on a selective basis regard to the collected and deposited money during the audited period, internal control system, compliance of legal rules established in the Occupational Health and Safety Regulation, through the application of a set of management indicators efficiency and effectiveness were measured regard to how the financial resources are handled in this Recreation Center, and the established objectives are accomplished according to the annual operating Plan. The results are presented in the comprehensive audit where recommendations are proposed for the evaluated area through a plan of implementation and monitoring. Key words: comprehensive audit, efficiency, effectiveness, management, financial indicators, compliance, evaluation, regulations.