Auditoría de gestión a la Gobernación de Napo en el período del 1 de enero al 31 de diciembre del 2014

Abstract

This research aims to conduct a management audit to the Government of the Province of Napo, in the period from 1 January to 31 December 2014, for developing standards the audit was used procurement law public, internal control questionnaires applying the COSO I, to find the following findings: do not perform selection and recruitment, there is no plan for improvement and continuous training, identification and risk assessment, inadequate Budget management, organizational structure not compatible, resource control self-management, not performance evaluations are made; the findings are based on the Contraloría General del Estado [Law of the Comptroller General ] and Internal Control Standards. The audit of management allowed the evaluation of internal control which found shortcomings in administrative and operational processes, and issuing and findings and recommendations of the critical areas then identified from an analysis of basic elements, so as to inform the highest improvement solutions that subsequently contribute to good management of intuitional resources criteria: efficiency, effectiveness, economy, ecology and ethics.