Auditoría de gestión al Gobierno Autónomo Descentralizado Parroquial Rural San Luis de Armenia perteneciente al cantón Francisco de Orellana provincia de Orellana del periodo o1 de enero al 31 de diciembre del 2012

Abstract

The present investigation work deals with a "Management Auditorship to the Autonomous Decentralized Government of the Rural Parish San Luis de Armenia belonging to the Francisco de Orellana Canton, Orellana province from the 1st of January to the 31st of December 2012”, to determine the resource handling in an efficient, effective and economic way in the activities carried out by the entity. It permitted to evaluate the efficiency, efficacy and economy degree in the handling of resources, processes and activities and detect failures. The used investigation modality is exploratory and the field and document – bibliography types were also used to collect information with the inductive and deductive methods, starting from the Autonomous Decentralized Government of the Rural Parish San Luis de Armenia to define the problems affecting its development. The Autonomous Decentralized Government of the Rural Parish San Luis Armenia is not accomplishing an adequate management and control in which the Finance Ministry has generated, assigned and controlled resources through the Financing Management System handling autonomous public institutions, carrying out instructions and guidelines of compulsory accomplishment of the ethical value. There is no authority or functions delegation; there is no organigram and own structure; management is not evaluated through indicators to measure it; risks are not identified and the impact and occurrence are not valued either; there is no adequate control of the goods which help the development of processes and daily activities; the information system does not permit dispose of the information for an adequate attention to the public in general. The Officers working at this institution must be trained to provide quality services, define a structural and functional organigram, elaborate a risk matrix, take care of the goods through the emission of document delivery and reception files, guarantee the information by an adequate and modern informative system.