Diseño e implementación de mapa de riesgos y plan de mitigación para la Jefatura de Agua Potable del Gobierno Autónomo Descentralizado Municipal del Cantón Las Naves

Abstract

Abstract: The objective of this research work is to implement the risk map and mitigation plan in which the knowledge obtained in the different subjects received in the master's degree will be put into practice and started by selecting the Water and Sewage Department, to be able to verify the operation and execution that they carry out to give a good service to the community. Through the Statute for Processes, Development Plan and Territorial Planning, Annual Operative Plan, a general overview of the component to be audited was obtained, elaborating the Preliminary Planning Report, afterwards the internal controls were evaluated, both in financial audit, management, compliance and internal control with risk matrices obtaining the level of risk and audit and the specific audit report was prepared. With these results, the audit programs were elaborated and applied in the GAD Las Naves, evidencing deficiencies that were communicated in writing in a meeting with the presence of the Mayor, Director and Head of Drinking Water and Sewerage.