Auditoría de gestión al área de presupuesto del gobierno autónomo descentralizado del cantón Portoviejo durante el periodo del 1 de enero al 31 de diciembre de 2019

Abstract

This degree work was developed in the Canton of Santa Ana, the objective of which was to carry out a "Management Audit of the budget area to the Decentralized Autonomous Government of the Canton Portoviejo during the period from January 1 to December 31, 2019", having proposed to meet the following objectives: Measure the fulfillment of the mission, vision, institutional objectives with the application of management indicators of effectiveness, efficiency and economy in the budget area of the Decentralized Autonomous Government of Portoviejo for the year 2019. The pertinent investigations about the object of study were carried out, applying in detail the information required about the management of the GAD and especially the budget area, everything is directed towards the improvement of the public institution. It was possible to verify that the authorities and servers of the GAD fulfill the vision and mission of the institution, likewise they work to become the best canton to live in, improving and contributing to the diversity, inclusion and solvency of its territory, with equitable well-being for its inhabitants, providing modern and quality public spaces and services. Finally, the management indicators were applied to evaluate the fulfillment of the goals established for the budget area, resulting in the percentages of each indicator and in what conditions the Municipal GAD of the Canton Portoviejo is found, establishing the respective conclusions and recommendations, which will contribute to institutional management with efficiency and effectiveness.