Auditoría de gestión a la Unidad Administrativa Financiera, área de Talento Humano en la Dirección Distrital 22D02- Loreto-Orellana-MIES, cantón Francisco de Orellana, provincia de Orellana, período 2013

Abstract

This research is addressed to make a Management Audit to the Financial Administrative Unit, in the area of Human Talent, in the District Administration 22D02-Loreto-Orellana-MIES, in Francisco de Orellana, during the period 2013. It was performed in order to assess the administrative and financial management, as well as, the planning and organization of the activities with the purpose of guiding efficiently, effectively and economically to achieve its objectives. This research will determine the standards of efficiency and effectiveness in the use of human, financial and economic resources within the Public Institution. The internal control, the quality of goods and services; and the impact are derived from activities followed by the institution through questionnaires, interviews, and using the COSO I method, as a result it was discovered that the staff is outdated in relation to the performance manual. Most of the workers only know the requirements and functions by verbal means; they also have lack of training, and the Institution does not have any budget project about costs, expenses and revenues or income generated in the institution for coming years. It is recommended to analyze the weaknesses and findings detected during the execution of the management audit so that corrective measures and possible solutions could be applied, thus enabling timely reflection on decision making, achieving administrative strength in an efficiently and effectively in the Human Talent Department.