Auditoría de gestión al Gobierno Autónomo Descentralizado Parroquial de Puerto Misahuallí, cantón Tena, provincia de Napo, período 2015

Abstract

The research work: is a Management Auditing of the Autonomous Decentralized Government of Puerto Misahualli Parish, Tena canton in Napo province; the period 2015 was raised as objective: to evaluate the efficiency and effectiveness levels, for proper decision making. It was developed based on internal control questionnaires by the method COSO I and it was determined that the control components have a risk level and confidence level. The findings allowed us to detect deficiencies in the operational processes of the body such as the absence of a code of ethics, problems with the delegation of authority, the lack of policies for storing documentation of support and the absence of management indicators. With the aim to correct the detected weaknesses it is recommended: to promote and support the execution of management auditing in all areas of the project to detect weaknesses and to take corrective actions that contribute to the accomplishment of activities and institutional objectives, under the criteria of efficiency and effectiveness, to implement methods like flow charts, management indicators and management analysis to direct human talent, develop the POA coordinated with each community comprising in the GAD to recognize what the real needs are and so fulfilled with the planned activities.