Análisis de los informes de auditoría gubernamental y seguimiento de las recomendaciones aprobados por la Contraloría General del Estado en las entidades públicas del Cantón Machala, Provincial de El Oro, períodos 2017 2020

Abstract

Abstract:The follow-up and monitoring of the recommendations that are issued in the audit reports to the organizations must involve the executives in a way to improve the processes, in this sense the objective of this work was to analyze the government audit reports and follow-up of the recommendations approved by the General Comptroller of the State in the public entities of the Machala Canton, in the periods 2017-2020. In which 44 reports are reviewed, this information is taken from the database of the website of the General Comptroller of the State, where it was possible to verify compliance with agreement No. 020 CG-2019 in the reports, followed by verification of compliance of the recommendations by the control body. The analysis showed that most of the reports met the submission requirements on the structure and in some cases some recommendations were not met.