Diseño y propuesta de implementación de mapa de riesgos, plan de mitigación y auditoria basada en riesgos para el área de tesorería y recaudación del Gobierno Autónomo Descentralizado Municipal de Huamboya de la ciudad de Huamboya, período 2016

Abstract

The objective of this titling work is to implement a risk map, mitigation plan, risk-based audit, evaluation of internal control of the treasury area, Financial Department of the Municipal Autonomous Decentralized Government of the Huamboya Canton. For the development of this topic, procedures and techniques of auditing such as observation, inquiry, investigation and analysis were used, which helped to show the reported results with respect to risk levels to establish the prioritization of the inherent and residual risk, through the application The internal control questionnaire evaluated the impact of the risks, generating conclusions regarding the efficiency of the control activities carried out by the treasury area of the Municipal Autonomous Decentralized Government of Huamboya. As a result of the investigation, an administrative tool was obtained that allows identifying, evaluating and mitigating the risks, which is feasible for its application within the different processes that are carried out in the treasury area of the Municipal Autonomous Decentralized Government of Huamboya. The realization of a design and proposal of a risk map for the treasury area of the Municipal Autonomous Decentralized Government of the Huamboya Canton is an achievement for the author, authorities and officials of the institution, because their practice promotes improvements in the processes and generates actions correct towards the risks found and thus meet the objectives and goals set.