Auditoría de gestión a la Dirección Distrital D-D-16-D01-Pastaza-Mera-Santa Clara MIES (Ministerio de Inclusión Económica y Social), del 01 de enero al 31 de diciembre del 2012

Abstract

This research work is a performance audit of the Dirección Distrital D-16-D01-Mera Pastaza-Santa Clara MIES (Ministry of Economic and Social Inclusion), in order to identify the processes that are applied daily in the institution and to know the efficiency, effectiveness and quality of giving them the opportunity to improve in the areas that need it. It is closely related to the structural and functional characteristics of the object of study, so that its implementation requires a guide that suits the conditions and, without limiting the independence and creativity of the auditor, allows achieving a systematic and ordering to get the best results in the shortest possible period. In the institution the activities are not carried out according to established procedures, methods of deductive descriptive study, surveys, interviews, direct observations, bibliographies. It was concluded that internal controls in the institution are inadequate training they are not performed at all staff, hiring not meet the profiles established, creating the inability to achieve the desired effect on corporate goals. It is essential to have a more efficient internal control that will achieve the purposes for which the institution was created in order to achieve the goals of each of the departments.