Auditoría administrativa a la Empresa Pública Piscícola Calmituyacu EP, cantón Loreto, provincia de Orellana período 2015

Abstract

This paper is an administrative public company audit applied Piscícola Calmituyacu, to improve institutional management period 2015. In order to contribute to the improvement of institutional performance, development of audit programs were used, interviews, questionnaires internal, flowcharts, COSO I control management indicators and financial, and leaves findings were applied, the same that allowed us to produce the audit report in which it was established that public company shows some weaknesses as lack of staff training , absence of certain plans and manuals, lack of control over information systems, reduced physical space in certain areas, lack of equipment and supplies. The implementation of the recommendations made allow to be achieved: to create adequate administrative planning, improve the working environment, proper attention to external and internal customers by hiring sufficient staff to meet the required needs, proper performance of staff responsibilities by allocation and delegation of functions, creating training programs and staff motivation, preparation of manuals and plans necessary for the proper functioning of the entity. It is suggested to the Management of the Public Company Piscícola Calmituyacu to take into consideration the following research to improve institutional management.