Auditoría administrativa a la Dirección Provincial de Napo del Ministerio de Desarrollo Urbano y Vivienda (MIDUVI), ubicado en el Tena, provincia de Napo periodo del 01 de enero al 31 de diciembre del 2014

Abstract

The present research work has the work has the objective to carry out an Administrative Audit to the Provincial Direction of Urban Development and Hosing (MIDUVI) of Napo, located in the Tena city, Napo province, period from January 1 to December 31, 2014; in order to determine the level of efficiency, economy and efficacy in the management of institutional resources . The audit was carried out in four stages: Preliminary Knowledge, Planning, Execution and Communication of Results. The techniques of observation, survey and questionnaires were used through the COSO I method. The indicators were applied to value the administrative management, finding the next results: lack of code of Ethics, partial unfulfillment of POA, absence of plan for risks mitigation, and the shortage of policies implementation to archive support documentation. Having as a conclusion, that the execution of the Administrative Audit was an essential tool to determine the level of efficiency, economy and efficacy in the management of Administrative Audits to identify weaknesses and make corrective decisions objected to contribute to the fulfillment of administrative, operative and financial processes, to apply the recommendations given through the final audit report and monitor them with the purpose of verifying its observance and compliance.