Auditoría operacional a la Federación Deportiva de Morona Santiago, período 1 de Enero al 31 de diciembre de 2013

Abstract

The topic of the current research degree is ”Operational Audit to the sport federation of Morona Santiago, Period from January first to December 31, 2013”. The theoretical framework was made where the management audit concep t , the phases of audit and other elements were identified, that allowed the development of the same one, in the propositive framework process was defi ned its functioning, its legal base and the type of tournaments that will be developed in the execution phase with the objective to present findings sustained in sufficient, competent, and pertinent evidence, the presentation of the audit report with the opinion and finally it is mentioned to the monitoring that will have effect in later audits. Administrative, operational processes and budgets were defined as componets giving a confidence level of 83% high a low level of risk of 17 % being necessary to apply achi evement testing. It was determined a compliance of the functions in a 78.67% the training process was reached in a 77,78% the represe ntatives of the athletes don’t c arry out the updates of sporting records and present results on the events participated. The Sport Federation of Morona Santiago is an institution responsible for the administration of the sport in the province, it re ceives a budget from the Ministry of Sport that must be founded on an an n ual operating plan with the aim to encourage the development of new elite athletes that will represent to the institution at the national and international level, at the time of audit does not have that document.