Strategic Autonomous Planning Model Integrating Internal Control, for the Decentralized Municipal Governments of Ecuador

Abstract

The research presents the results of the evaluation of the Decentralized Autonomous Governments of Ecuador, the relationship between strategic planning and internal control through adequate risk management. The methodological design was proposed through documentary research, analysis, discussion and mixed comparison, by prioritizing internal control systems in strategic planning, the culture of administrative risk analysis and organizational internal control schemes.Regarding the different data collection techniques, semi-structured interviews and interviews with key actors and experts and focus group discussions were used first, since it is key to have first-source information and verbal reports from servers who are in processes that are related to open government in local governments. In addition, the analysis of secondary data was used, mainly theoretical sources, the review of literature and study documents of the State Comptroller General's Office, which was complemented with the study of documents of the current situation of sanctions of the servers of the Autonomous Governments. Decentralized.