Performance audit for the evaluation of risks and compliance in Decentralised Autonomous Governments, Ecuador [Auditoría de Gestión para la evaluación de riesgos y cumplimiento en Gobiernos Autónomos Descentralizados, Ecuador]
DOI:
https://doi.org/10.62574/rmpi.v4iespecial.162Keywords:
management audit, economic resources, technologyAbstract
The objective of this research is to propose an integrated framework designed for performance auditing, with the aim of improving efficiency in the evaluation of business risks and ensuring efficient organisational performance in the Autonomous Decentralised Governments of Ecuador. This study was framed in a non-experimental research of descriptive scope, a purposive sample of 30 officials from the financial areas was selected. The lack of specific methodologies and the need for staff training emerged as areas for improvement. A preference for technological tools to improve efficiency in risk assessment was identified. In conclusion, the importance of strengthening supervision and audit systems, in both the public and private sectors, to ensure effective resource management and transparency in administration is emphasised.
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