Auditoría administrativa a la Dirección Financiera del Gobierno Autónomo Descentralizado Municipal del cantón Joya de los Sachas, provincia de Orellana período 2015

Abstract

This research “Administrative audit to address financial of Municipal decentralized selfgovernment of Joya de los Sachas Canton, Orellana Province, Period 2015” is aimed at determining the degree of efficiency, effectiveness and performance with that handle public resources, with the aim of contributing to the improvement of the institutional performance. The execution of this word, included through COSO I internal control assessment and management indicators and determined the following findings: there is a Handbook of information for the registration process and payment to suppliers, acquisitions for current consumption and investment without entering Winery, is not fastened the PAC with the budget there are unforeseen acquisitions. As part of this research, the following recommendations arise: to achieve compliance with the administrative management in the financial management, they must continue applying current legislation seeking to strengthen those weaknesses that we found in our review of audit, administrative activities carried out is must restructure considering the total implementation of the manual of administrative procedures for the effect of its application in such address.