Auditoría de Gestión aplicada al control de inventario de bodega del Gobierno Autónomo Descentralizado del Cantón.

Abstract

The management audit is an examination that is carried out on an entity to evaluate the degree of efficiency and effectiveness with which the resources are managed and the objectives set and thus improve internal control. In the work, everything related to the two variables under study was analyzed, so I investigated the concepts of Management Audit and inventory, assessing the theoretical foundations for its execution and control, for which it was essential to diagnose the development of Management Audit in the Decentralized Autonomous Government of the Chone Canton and establish, Management Audit as a tool to evaluate the inventory control. Diagnosed the current situation in the institution and as a result of the investigation it was proposed to support and strengthen the control of inventories, designing a strategic plan as a proposal and standards, which with its application will contribute to improve the procedures of the entity. The internal and personal structure involved in the investigation, this proposal will be delivered to the municipal GAD leaving at its discretion to take corrective measures for the proper functioning of fixed assets or long-term assets.