Auditoría administrativa al Gobierno Autónomo Descentralizado Parroquial Rural de Tarqui provincia de Pastaza período del 01 de enero al 31 de diciembre del 2014

Abstract

The Administrative Audit to the Decentralized Autonomous Government Parish Rural of Tarqui, in the period 2014, was carried out with the purpose of assessing weaknesses in the management and propose improvements to ensure the functioning of the institution with efficiency and effectiveness. For the development of the research work was used the techniques of investigation and audit as are: observation, survey, interview, which took place in a direct way and in a personal way to the officials of the entity, In addition it was used the Method of internal control COSO I. Management indicators which allowed to know the degree of achievement of goals and objectives. Through the application of these techniques prepared the audit report in which was established that Parish Government of Tarqui show some weaknesses such as; absence of a code of ethics, management indicators, manual functions, plan to mitigate the risks, performance assessment, training plans and monitoring procedures to verify the quality of the public services, therefore the application of the raised recommendations will allow that to be achieved: develop a code of ethics, establish indicators for management, create policies, practices and procedures necessary to verify the quality of public services and the achievement of objectives, issued the organic functional, count with a mitigation plan of risks in which are identified clearly and of this way not affect the achievement of their activities.