Auditoría de gestión al Gobierno Autónomo Descentralizado Parroquial Rural de Gonzalo Pizarro, al periodo 2015, provincia de Sucumbíos

Abstract

The Management Audit to the “Decentralized Autonomous Government of the Rural Parish of Gonzalo Pizarro, Sucumbíos province” allowed to establish shortcomings that affect and measure the management of resources in an efficient, effective and economical way in the development of activities. Internal control questionnaires were used applying the committee of Sponsoring Organizations of the Treadway Commission method (COSO I). norms, techniques, and programs. Work papers were developed to determine the shortcomings such as: poorly distributed physical space, lack of control of personnel assistance, lack of equipment, inadequate documentation file, the code of ethics is not socialized, selection of personnel without requirements, they are not trained and there is no rotation. The administrative structure is not focused on the fulfillment of the mission and vision, it does not have a matrix to identify the risks, it is not valued the level of impact and occurrence, to avoid loss of resources, nor mechanisms to face, lack of indicators to evaluate the objectives, goals and activities, channels of communication for the delivery of information, the activities and observations are not monitored. It is important to adequate the physical infrastructure, the acquisition of furniture and technological equipment, to apply the procedures for the selection, training and rotation of the personnel and provide an adequate service, to identify the risks through a matrix to evaluate and establish mechanism to value and respond, to update the administrative structure, to define an adequate communication system and monitor all activities.