Análisis de los informes de auditoría gubernamental y seguimiento de las recomendaciones aprobados por la Contraloría General del Estado en los Gobiernos Autónomos Descentralizados parroquiales de la provincia de Chimborazo, periodos 2017 2020

Abstract

Abstract: The Government Audit, is a mechanism available to the various control and surveillance bodies, as well as to the authorities of the various public sector entities, it has a predominant role in the operation of the State, it allows carrying out a systematic review of the financial, administrative and operational operations of public institutions in order to meet the institutional objectives, being the objective of the present work to analyze the audit reports endorsed by the General Comptroller of the State of the province of Chimborazo, during the period from 2017 to 2020. For this, a non-experimental design was applied with a type of documentary and descriptive research, 47 audit reports from the GAD of the province of Chimborazo were analyzed in order to determine the follow-up of the recommendations issued by the CGE. The results show that most of the reports are presented in relation to compliance with agreement No. 020-CG-2019, while the recommendations regarding their status, it was observed that there is no information related to their follow-up, perceiving that the institutions studied have been recently audited, so these actions have not been visible.