Auditoria de gestión a la Fundación Monseñor Emilio Sthele Cementerio Central de Santo Domingo, de la ciudad de Santo Domingo de los Colorados, provincia de Santo Domingo de los Tsachilas, periodo enero 01 a 31 de diciembre del 2014

Abstract

Management Audit to “Monseñor Emilio Sthele Cementerio Central Santo Domingo”, located in the city of Santo Domingo de los Colorados. It carried out in order with the purpose to evaluate the performance, efficiency, effectiveness and quality of the entity. The management audit is structured with the five audit phases, in which applied the Internal Control Standards and the COSO I method. It is an organization that manages resources for self-management in accordance with its obligation to submit to transparency, accountability and control. They that have been complied by the institution, determining the following recommendations to the manager: making know to the directors of the Foundation, the content and application of the institutional code of ethics, besides structuring the functions manual for the workers of the institution, a training plan for the entity staff, design of an organizational structure, dissemination of the institutional objectives, make a plan of action of risks that help to the execution and fulfillment of objectives, application of indicators of management and supervision of functions within the foundation.