Management audit in the financial department of the Municipal Decentralized Autonomous Government, Canton Montecristi

Abstract

Currently, the management audit benefits the organizational management of entities in many aspects to be able to obtain an efficient and effective administration, guiding innovation and progress in the processes of good decision making, executing processes based on current legal regulations. Since for organizational development it is important to know the degree of efficiency, effectiveness and economics of the activities carried out in the organization, therefore it is necessary to carry out a management audit whose purpose is to evaluate the performance of the activities carried out and compare them with the goals and objectives set, so that they can generate good results for the organization, as long as it effectively involves planning, organization, direction and control, providing services and public goods to satisfy the needs of the population, always seeking the local common good of exempt manner subject to the legal provision of the Ecuadorian state, that is, it has autonomy to govern and administer, through a consensus with society the budget is distributed to make the best decisions for an optimal organization, thus guaranteeing the rights of the population, Given this background, the work presented shows the results obtained.