Auditoría administrativa aplicada al Gobierno Autónomo Descentralizado Parroquial Rural García Moreno, cantón Francisco de Orellana, provincia de Orellana, periodo 2014

Abstract

The management audit to the cooperative of colonization Nuestra Señora de Loreto of the canton Loreto, Orellana province, period 2014 has developed to obtain informacion about the processes, activities and operations that contribute to correct decision making, the execution of the work considered the employment of the procedures established in the Ecuadorian Norms of Audit, , audit principles of acceptance and questionnaires of internal control through the generally accepted COSO I report, as well as internal policies through which came to determine the following findings in the administrative process relating to the evaluation of the performance of the staff, the lack of training and the design of internal regulation that guide the actions of the cooperative. . Therefore has come to the conclusion that the kack of knowledge by the directors of the cooperative as the inappropriate use of the system of internal control causes the development of unreliable process, This recommends the design of control programs and personal assessment, the elaboration of policies and the use of assessment instruments as it is the case of the audit, this will contribute to the improvement of activities and the scope of levels of efficiency, effectiveness and economy on the resources of the cooperative.