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

Abstract

The present Management Auditing to the Autonomous Decentralized Parish Government of Muyuna, Tena canton, Napo province, 2015 period, deals with the accomplishment of institutional goals and objectives. It was developed using the inductive-deductive, analytical and statistical methods; interviews, observation and questionnaires of internal control, COSO I techniques were used. The work findings were: the organigram does not meet the real structure of autonomous decentralized government of the rural parish of Muyuna, the lack of handy functions and procedures, the lack of partial accomplishment of POA, the lack of risk mitigation plan; policies for the filing of the back-up documentation were not implemented; there is an absence of management indicators and the lack of personnel performance evaluation. It is recommended to analyze the functions of the secretary-treasurer and in those key processes with risks the activities will be divided so that they could be controlled. Another officer will be assigned meeting the adequate professional profile taking into account the nature of the activities developed and trying if possible the function segregation and labor rotation.