Auditoría de gestión en la toma de decisiones, departamento administrativo, gobierno autónomo descentralizado parroquial San Sebastián, años 2019-2020

Abstract

This degree work in its general context, details an analysis of all aspects related to the Management Audit and decision-making in the work performance of the Administrative Department of the San Sebastian Decentralized Autonomous Government, which was developed under the modality of case analysis qualification, so it focused on a study of reality within the evaluated area. This research allowed us to know the relevant aspects of the institution in terms of its administrative department, through the general objective and the specific ones, various activities were carried out that allowed us to complement our study, making direct observations of the activities that were carried out. They are carried out in the department, obtaining a preliminary opinion of the most relevant processes as well as critical situations, being able to select specific components to evaluate. In the same way, the different activities that were carried out in the department under study were used to carry out the different phases involved in carrying out said management examination, applying the internal control questionnaires, and auditing tests and procedures were also applied. Once the procedures involved in a management audit had been executed, correct recommendations were established in relation to each finding detected in the administrative department, verifying and verifying that other eventualities arise that hinder correct and appropriate decision-making, the preparation of said findings. Recommendations were included in the final report of the control action, they were presented and delivered to the pertinent authority to take corrective measures in the case.