Auditoría de gestión en la Organización del Pueblo Kichwa de Rukullakta, en la ciudad de Archidona, parroquia San Pablo de Uspayaku, provincia de Napo, período 1 de enero del 2013 al 31 de diciembre del 2013

Abstract

The present investigation corresponds to an audit of management made to the Organization of the Kichwa people of Rukullakta, located in Napo Province, Parish San Pablo de Uspayaku, the same that is required to know their status and current administration through the application of techniques, instruments and management indicators, in such a way to achieve efficient management efficiency and economy. Techniques was necessary for the development of the management audit instruments, it means, It was applied interviews and Internal Control questionnaires using the model COSO I, finding that there is a strategic plan, manual functions, previous audit have not been conducted either. Following the detected shortcomings are major weaknesses for the Organization, by such reason are issued the respective recommendations as: must clearly establish a strategic plan that reflects the mission, vision, objectives, and an organizational structure according to the activities that are carried out, in addition to hire an auditor who will be in charge of evaluations to the activities the same that will contribute to the improvement of the organization.