Examen de Auditoría Integral al Departamento de Talento Humano del Gobierno Autónomo Descentralizado Municipal del Cantón Montecristi, Provincia de Manabí por el periodo comprendido del 01 de enero al 31 de diciembre de 2013

Abstract

This work has for objective to apply an integral audit to the Unit of Human Talent of the Decentralized Autonomous Government of the Canton Montecristi, like an effective alternative for the control and improvement in the development of its daily activities. He/she takes as relating conceptual the Audit Integral Norms and Procedures of Yanel Blanco Moon (2012). The methodology to develop will be the analysis of the financial audits, of internal check, execution and of administration carried out in the entities of the Public sector. Among the most outstanding discoveries in the financial aspect is found that they don't carry out reconciliations among the countable part, the payroll and the registered securities in schedules of the Social Insurance. In the internal check focus he/she is the absence of a Manual of Description, Valuation and Classification of Positions, in the aspect of execution of norms it is evidenced that the remunerations of the personnel of the entity are not to chord to the remunerative scale emitted by the Ministry of Industrial relations and lastly in the focus of the audit of administration realized evidence that it is not fulfilled that budgotten by the entity as for the expense of personal.