Auditoría de gestión en el Gobierno Autónomo Descentralizado Parroquial rural El Dorado, del cantón Fco. Orellana provincia de Orellana en el período 2014

Abstract

This research is addressed to make ”An Operational Audit at the Decentralized Autonomous Municipality Government from El Dorado Parish , Orellana Province during the period 2014” ,which allows to evaluate the efficiency , effectiveness and economy in the management of resources and staff performance. Some methodologies such as: observation, surveys and interviews were used, as well as inductive, deductive and analytical methods. From the study, an Operational Audit was carried out through the application of internal control questionnaires COSO I (Committee of Sponsoring Organizations of the Treadway Commission). As a result, a moderate level of confidence of 61.49% and a moderate risk of 38.51%, these date demonstrate that there is a low internal control relating to the mandated activities. Therefore, lack of communication, lack of manual control functions and lack ok control of the work planned do not allow the advancement of the institution. In order to reduce the weaknesses, improve management and carrying out the work in an appropriate manner, it is recommended to implement corrective actions and measure the achievement of objectives.