Auditoría integral a la Dirección Provincial del Ambiente de Napo, cantón Tena, provincia del Napo, periodo 2017

Abstract

This research work aims to apply a Comprehensive Audit to the Dirección Provincial of Ambiente from Napo, Tena canton, Napo province, period 2017. It was carried out with the purpose of evaluating the components of the Internal Control System, the efficiency, effectiveness, economy of the resources use, the reasonableness of the accounting balances and the level of compliance with the current legal regulations. For its implementation within the methodological framework, a descriptive investigation was used, direct observation techniques and surveys were applied to the officials. In the execution, the Internal Control Audit was carried out using control questionnaires based on the COSO III components, determining that the fulfillment of functions is not followed up; the documents do not have adequate reception and legalization procedures. In the Financial Audit, internal control questionnaires were accomplished in the budget area determining that the physical and financial advances do not have periodic evaluations, budget allocation and implementation has a value of $ 93,653.09 to be accrued. In the Management Audit, an analysis of the SWOT matrix and correlation matrix was carried out. For completing the execution, the Compliance Audit was carried out, applying compliance matrices that allowed identifying the level of compliance. Finally, the Audit Report was made, detailing each of the identified observations, as well as a series of conclusions and recommendations that help the institutional improvement.