Auditoría de gestión al Gobierno Autónomo Descentralizado Municipal Francisco de Orellana, del periodo 2013, cantón Francisco De Orellana, provincia de Orellana

Abstract

Management audit for the Municipal DecentralizedAutonomous Government; Francisco de Orellana, is the research topic of this study conducted in Francisco de Orellana Canton belonging to Orellana province; in order to determine an appropriate use of human, material and financial resources available to help the institution achieves goals efficiently and effectively. It was developed an audit examination where it was considered the application of internal control standards for the public sector entities as well as regulations andinstitutional policies, the instruments used in the development of this examination; take into account each of the audit phases, in order to reflect the weaknesses found in the departments evaluated. After having conducted the examination it was submitted the final report which details the weaknesses found, this, has made possible to conclude that there is a need for an efficient system of internal control leading towards an appropriate use of resources, so that it is recommended the use of agile and effective programs addressed to the compliance and management of both, activities and operations performed by the municipal institution.