Auditoría de cumplimiento de leyes y regulaciones al Departamento de Talento Humano del Gobierno Autónomo Descentralizado Municipal del Cantón Piñas, Provincia de El Oro correspondiente al periodo del 01 de enero al 31 de diciembre del año 2014

Abstract

his work aims to implement an audit of compliance with laws and regulations department of human talent of the Autonomous Government Decentralized Municipal Piñas Canton the period between 01 January to 31 December 2014, in order to determine which as the audited entity observes the rules, laws and regulations, policies, established codes, or agreed provisions. The evaluation of internal control is aimed at three key subsystems in human resource management, such as design, description and job evaluation, recruitment and selection and performance evaluation. The processes performed allow us to obtain relevant findings such as lack of staff performance evaluation of the institution as well as the lack of an annual training program and the failure of a computer program that helps the entity. For these findings it has issued recommendations which are expected to meet as soon as possible in order to continue the good functioning of the institution and its staff.