Auditoría de gestión al Gobierno Autónomo Descentralizado Parroquial Rural de Cotundo, parroquia Cotundo, cantón Archidona, provincia de Napo, periodo 2014

Abstract

The audit of management to the Rural Decentralized Autonomous Government from Cotundo, Archidona Canton, Napo province, during 2014; aims to promote and strengthen policies to improve internal control for the proper institutional development in the administrative areas, affecting the use of public resources, since the lack of processes, procedures, lack of awareness of the competences of the Rural Decentralized Autonomous Government (GADPR) as well as the lack of application of internal control standards of public management; have limited to Cotundo population in the provision of services. This research, which was evaluative, projective and descriptive, was conducted by using the deductive, inductive, empirical and analytical methods, also, it was developed in four phases: preliminary, knowledge, planning, execution and reporting of results, using the COSO I methodology through internal control questionnaires that made possible to identify weaknesses in administrative and operational processes. Findings, which were promptly reported to the highest authority and officials in charge, were made evident. It was concluded that human talent has not been trained, there is a partial compliance of the working day; public servants do not meet the profile required for the posítíon. It is recomrnended to update the internal regulations of the parochial GAD for an appropriate public administration, apply Interna! Control Standards, and foster a mutual trust atmosphere in order to support the flow of information and communication between public servants and their effective performance by means of professional training, so that the institution meets its corporate objectives.