Seguimiento a las recomendaciones de los informes de auditoría en los GAD cantonales de la provincia de El Oro de Ecuador, período 2017-2018

Abstract

Abstract:.The follow-up of the recommendations are actions that are issued in the audit report, product of the deficiencies or non-compliances, result of the control process and are directed to the competent authorities who have the responsibility to carry them out,they are of great importance because they help companies to improve the use of their human, material and financial resources.The recommendations presented by the auditor after finishing examining the organization, are positive suggestions tending to give positive solutions to strengthen the efficiency of the administration, therefore, this research had the purpose of following up the recommendations of the audit reports approved in the cantonal GAD'S of the province of El Oro of Ecuador, period 2017-2018. Using a descriptive non-experimental cross-sectional methodology with a quantitative approach where the input for information processing was database of audit reports downloaded from the website of the Comptroller General of the State. As a result, 59 audit reports issued to 13 Decentralized Autonomous Governments were obtained, in which 670 recommendations were presented, with the following status: 416 complied with, 193 in process and a total of 61 suggestions were not complied with.