Examinando por Autor "Calle Tenesaca, Najhely Estefanía"
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- ÍtemAcceso AbiertoAUDITORÍA GUBERNAMENTAL EN GOBIERNOS AUTÓNOMOS DESCENTRALIZADOS MUNICIPALES DE LA PROVINCIA DEL CAÑAR 2017-2022.(Universidad Católica de Cuenca., 2023) Calle Tenesaca, Najhely Estefanía; Villarreal Chérrez, Tania Maricela; 0302611199; ., .This research aimed to determine how Governmental Auditing affects the Municipal GADs (Autonomous Decentralized Government by its Spanish acronym) in Cañar province from 2017 to 2022; theoretical aspects were considered from specialists' vision in the area, such as Alvarez et al. (2020). An exploratory, field, and documentary study was developed, applying a survey comprising 11 questions to 7 administrative directors to collect bibliographic data regarding the execution of audits. As a result, from 2017 to 2022, there is a decreasing percentage variation in audits in the compared entities; in addition, not all control actions are conducted periodically. Therefore, it is concluded that government audits are essential to maintain transparent and responsible public resources management.