Auditoría de gestión al Gobierno Autónomo Descentralizado Parroquial Rural San José de Dahuano, cantón Loreto, provincia de Orellana, período 2015

Abstract

The present audit of the Autonomous Decentralized Government of Rural Parish San José de Dahuano, period 2015, to evaluate the administrative processes under parameters of efficiency, effectiveness and economy of institutional resources, in order to improve institutional management. In the development of the research, evaluation techniques were applied through the use of professional questionnaires that allowed to know the real situation of the company in terms of the management of internal components and in tum identified the external parameters that has an influence on the normal operation of the organization, allowing recognition of business weaknesses and opportunities to improve; the internal control evaluation was carried out according to the COSO II method, which is updated by the Comptroller General of the State for the public sector entities that is mandatory, obtaining the level of risk and trust for components for their own analysis according to the obtained results. The application of management indicators will allow a broader vision of the fulfillment of the institutional objectives, in aspects that reveal the efficiency in the processes, the efficiency in the use of the resources and the quality of the services and / or products offered to the community; the result of the execution of the audit is evidenced in the issuance of the corresponding repot which presents a reasonable opinion. It is recommended to generate improvements in the processes where weaknesses have been identified, in order to achieve an efficient development of entity in all areas of performance.