Auditoría administrativa del Banco Nacional de Fomento agencia Loreto de la provincia de Orellana, período 01 de enero al 31 de diciembre del 2014

Abstract

This present research topic entitled Banco Nacional de Fomento Administrative Audit Loreto Agency in Orellana province, period January 1 st to December 31, 2014, It was executed in order to measure the degree of compliance in the management of resources and performance of staff of the institution, in the work development it applies techniques for collecting information which are based on the Auditing Ecuadorian Standards, Internal Control Standards, it applies to public sector entities, rules, regulations and institutional policies they are used, they that allowed to determine weaknesses in the areas examined in Loreto Agency, the development of each of the phases of audit provided a real insight on the events within the period of evaluation, the results obtained, it identified the low level of efficiency in the processes performed within the institution's own activities, which has led me to the conclusion that the lack of management by executives of the institution brings the efficient performance of human resources, leading to made constant errors. The use of instruments is recommended as it is the case of the audit; its application contributes to the determination of aspects that at glance cannot be identified.