Auditoría de gestión al departamento financiero de la Dirección Distrital 16D01 – Pastaza – Mera – Santa Clara - MIES, del período enero a diciembre 2013

Abstract

This paper proposes a Management audit to the Financial Department, of Dirección Distrital Pastaza, for the period January to December 2013, to achieve administrative efficiency. This research analyzed the efficiency and effectiveness of the activities developed in the financia! department as weli as the degree of compliance with the objectives, policies, goals, valúes, mission and visión. Through diagnosis institutional administrative was established the nature, the objectives, legal basis, Organic Statute for Processes MIES, functional organic structure. The analysis of procedures and review of supporting documents of the management administrative financial, allowed us to evalúate the Infernal Control system, which applies in the financial department of Dirección Distrital Pastaza, Administrative management and finally, final report and appropriate recommendations were issued. The conclusions and recommendations established once ended the examination of Management audit to the Financial Department of Dirección Distrital Pastaza. It allowed us to detect weaknesses as well: in the Finance Department does not comply with Special Regulation of External Audit and Oversight, a Procedures Manual for the internal formalities of the Financial Department. The absence of a clear lineament is delayed formalities. It is very important to detect weaknesses and correct errors so that financial information becomes a tool for effective decisión making and reliable of Institution.