Auditoría administrativa en la Dirección Provincial del Ambiente de Napo del cantón Tena, provincia de Napo, período enero a diciembre de 2013

Abstract

This research was carried into effect a “Management Audit at Dirección Provincial del Ambiente, Tena canton, Napo province, period January to December 2013”, it was obtained truthful information that allowed measuring the levels of administrative management to improve administrative processes with efficiency, effectiveness, ethics, ecology and economy. Developing the theoretical framework was based on thestudy variables: At Administrative is exposed audit concepts, types, administrative bases, indicators, elements of management, internal control, etc. regarding the methodological framework was established as an idea to argue that the conduct of the audit helped improve administrative processes with efficiency, effectiveness, ethics, ecology and economic, applying descriptive, inductive and deductive methods. This audit was founded on the basis of ASGA (Auditing Standars Generally Accepted), Manual of Government Auditing issued by CG (Comptroller General) because it is a public entity as a result shortcomings given by breach of rules applicable were found at Institution, where the levels are determined risk levels of 66% and 34% confidence by COSO method, It is determined: breach of recruitment and selection of staff, do not meet the range assessments perfomance rated very good. The recommendation is to make recruitment and selection processes with their supporting documents according to the OLPS (Organic Law of Public Service) and conduct periodic reviews to determine the improvement in staff perfomance evaluations.