Auditoría administrativa, a la Federación Deportiva Provincial de Orellana, cantón Francisco de Orellana, periodo 2014

Abstract

This research work is an administrative audit to the “Federación Deportiva Provincial de Orellana”, 2014 period. This study aims to assess the level of effectiveness, efficiency and economy; with a diagnosis of the current situation it was possible to determine the level of compliance with internal control standards. Its development was carried out according to the phases of the audit, internal control questionnaires by COSO I method (Committee of Sponsoring Organizations of the Treadway Commission), administrative assessment process, SWOT analysis (strengths, weaknesses, opportunities, and threats) and management indicators were made; tools that helped to analyze and identify critical areas that hinder the performance of officials. At the same time the following findings: There is no communication and practice of ethical values, absence of a plan for human resources area, there is no training staff, there is no calls for merit and opposition contest to hold a public charge, there is no functions manual, absence of performance indicators. It is recommended to establish an internal control, establish a code of ethics, a plan for staff training which will help the institution has adequate staff and development of their functions according to their profiles efficiently and effectively. Design and use of performance indicators that allows improving the administration and therefore the correct decision-making.