Auditoría de gestión al Departamento Financiero del Gobierno Autónomo Descentralizado Municipal Francisco de Orellana, provincia de Orellana, periodo 2015

Abstract

The present research is intended to make a Management Audit to the Financial Department of the Francisco de Orellana’s Autonomous Decentralized Municipal Government from Orellana Province, period 2015, in order to evaluate the degree of efficiency and effectiveness of the activities developed in the institution. For its development, it was used techniques and methods of investigation, evaluation of the internal control system applying the COSO I method (Committee of Sponsoring Organizations of the Treadway Commission), its components and management indicators to report the following findings: In the financial department is not assessed the work environment, lack of evaluation procedures for staff, lack of identification of occupational risks, as well as, financial procedures and lack of information channels are not guaranteed. It is recommended to evaluate to the staff applying for a job, conduct constant and permanent assessments of occupational risks, ensure the institution’s goals and objectives are being met by continuously monitoring each employee’s financial activities and adopt information systems so that an adequate financial, budgetary and management information is available to the public.