Auditoría de gestión a los procesos administrativos del área de talento humano del Gad Parroquial Abdón Calderón del cantón Portoviejo, periodo 2019-2020.

Abstract

This thesis is based on the research carried out at the Abdón Calderón Parish GAD through the theme: Management Audit of the Administrative Processes of the Human Talent Area of the Abdón Calderón Parish GAD of the Portoviejo Canton, Period 2019- 2020. Our research was based on a bibliographical compilation to know the audit process and to collect information, a field investigation was carried out, having as an existing problem that the Abdón Calderón Parish GAD does not have a job classification manual as stipulated in the regulations. 4007-02 of the internal control standards, which has the effect that the personnel does not comply with the requirements according to their positions. In the development, an audit of Human Talent has been carried out, first carrying out the respective evaluation of the initial situation of the entity, with this the main components to be audited were determined, and then carrying out the evaluation of the internal control that allows determining the levels of trust, know the operation, verify compliance with the established policies, to later develop the work papers, ending with the issuance of the final report in which the analysis of the audited components is found, the findings found in addition to the conclusions and recommendations reached at the end of the review