Diseño e implementación de mapa de riesgos y auditoría basada en riesgos para el subsistema de reclutamiento y selección del personal a contrato del Gobierno Autónomo Descentralizado Municipal del cantón Riobamba, periodo 2016

Abstract

Every institution is exposed to suffer important errors or constraints which are generated by different characteristics, the internal controlling system prevents or correct those errors that should be identified and corrected by an internal controlling system in such a way the objectives can be reached taking into account the regulations of internal control 2015. The process of management of risks is conducted by the administrative department and the personnel that apply the definition of strategy and entrepreneurship in order to identify potential events that might affect the institution. These factors were described and registered in a dictionary of risks aimed at the employees as a tool for the analysis within the Department of Human Resources in the Gobierno Autónomo Descentralizado Municipal located in Riobamba city. As regards the risks described by the institutional staff and according to a questionnaire to evaluate a subsystem of internal control of recruitment of personnel, it can be said that there is a percentage of compliance of about 64% with a gap of 36%, the reason for this gap is the lack of surveillance and control in order to avoid the existing risks