Diseño y propuesta de implementación de mapa de riesgos, plan de mitigación y auditoría basada en riesgos para el área de avalúos y catastros del Gobierno Autónomo Descentralizado Municipal del Cantón Santa Lucia, por el período comprendido entre el 1 de enero y el 31 de diciembre de 2016

Abstract

The requirement to have design reports and proposal for the implementation of a risk map, mitigation plan and risk-based audit is an appropriate alternative to address the internal and external control challenges of the entity. The risk audit establishes a different way in the control schemes in force in Ecuador. This allows a different approach to the audit. The ingenuity of the controls does not ensure or certify compliance with all legal requirements, internal and operational control necessary to meet the objectives proposed in the cantonal urban development plan and the annual strategic plan, expressing the appropriate interpretation with respect to the performance of the institution. The practice of a design and proposed risk map implementation, mitigation plan and risk-based audit of the Municipal Decentralized Autonomous Government of Canton Santa Lucia is a great achievement for the author, authorities and servers of the institution, because its practice generates Correct actions towards the risks encountered and thus to fulfill the objectives and the goals traced in the beginning