Auditoria de gestión al Cuerpo de Bomberos Municipal del cantón Pastaza, período del 01 de enero del 2014 al 31 de diciembre del 2014

Abstract

This research aims to audit the management of the Municipal Fire Department in the city of Pastaza in order to measure the level of fulfilment of institutional management. Direct observation, surveys, and internal control questionnaire were used based on COSO1. Assessment including management indicators of efficiency and effectiveness in the development of different activities shows the following findings: Lack of development assessment, lack of organizational structure, lack of knowledge about strategical planning, insufficient accountability, lack of manual of functions, lack of internal regulations, lack of internal communication, inappropriate working environment, demotivated staff, lack of management indicators. It is recommended to assess staff development once a year, organize meetings to socialize and broadcast the content of strategical planning among personal, give a report of the activities done by departments quarterly, create a manual of functions for each position staff in the institution specifying tasks and responsibilities, perform an internal regulations manual which has to be proved by the administrative and discipline committee, socialize ministerial dispositions which affect staff, manage amplification of building, broadcast awarding for staff according to their working performance, and adopt management indicators which allow assessing institutional performance.