Browsing by Author "Pinta Añazco, Nayely Fernanda"

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    Auditoría de gestión al departamento de obras públicas del gobierno autónomo descentralizado municipal del cantón Shushufindi provincia de Sucumbíos del año 2022
    (Ecuador : Latacunga : Universidad Técnica de Cotopaxi (UTC), 2024-08) Méndez Pachacama, Gustavo Javier; Pinta Añazco, Nayely Fernanda; Hidalgo Achig, Myrian del Rocio
    In view of phenomena corruption in Ecuador, it was necessary to carry out a management audit of public works department of Municipal Decentralized Autonomous Government of Shushufindi Canton, to determine compliance level with the established goals within the annual operational plan, using management indicators that evaluate efficiency, effectiveness and economy, to facilitate decision-making. The study was carried out using a quantitative methodology, under the field and bibliographic-documentary modalities. The applied techniques were survey and observation sheet, developed for the administrative staff of public works department, with the intention to collect information. The audit management identified deficiencies in operations, functions, processes and activities, through the application of internal control questionnaire. The results highlight a partial achievement of 52.64% with respect to the goals set within the annual operating plan. Likewise, the planned works registered a 39.71% progress, with a budget of $ 17,536,764.40, which represents 34.13% of budget execution for 2022 year. The findings highlight the need to optimize internal processes and implement additional controls to ensure proposed objectives achievement.