Auditoría de gestión al departamento de Tesorería y Recaudación del Ilustre Municipio del cantón Gualaquiza, de la ciudad de Gualaquiza, año 2010

Abstract

The Illustrious Municipality of Canton Gualaquiza is an entity oriented to community service and is part of the Ecuadorian Public Sector. For this reason, the execution of this work was based on the Manual of Management Audit that for the purpose has been edited by the Comptroller General of the State. As theoretical foundations related to the subject, which has allowed me to reach the general and specific objectives, since the efficiency, efficiency and economy with which the resources that enter the Department of Treasury and Collection have been evaluated and Which I have summarized in the final report containing conclusions and recommendations that I aspire to be considered for the adoption of corrective measures necessary to improve its administration. For the development of this research work was used the scientific method for the elaboration of the theoretical framework, the deductive method was applied in the process of the Management Audit described in the Manual issued by the Comptroller General of the State by linking it to the structure of the department Chosen, the inductive method allowed me to know the entity in its reality and through the analytical method apply various indices with their respective description.