Auditoría de gestión al Gobierno Autónomo Descentralizado Parroquial Rural de Puerto Murialdo, perteneciente al cantón Loreto provincia de Orellana, del periodo enero – diciembre de 2015

Abstract

The Audit of management to the Autonomous Government Parochial Decentralized Rural of the Murialdo Port, province of Orellana, canton Loreto of the period January – December of 2015, with the purpose of verifying the accomplishment of the normative both internal and to reach the proper use of the resource with efficiency, effectiveness and economy and to reach the objectives and goals, it was developed through internal control questionnaires applying the Coso II method and the management indicators in order to establish the weaknesses or deficiencies founded: absence of standards, manuals, codes, selection, contracting, control and training of personnel the same that does not have the professional profile, its physical infrastructures does not contribute ti the presentation of a good service, inappropriate file of documents due to lack of furniture and technological equipment to store the information, the long-term assets are unknown, the risks are not determined by means of a matrix an a plan to deal with them, and no reports are issued to the community, which is important to recommended, design, approve and implement all necessary instruments for its normal operation, store the information in digital way, implementation of management indicators, external audits in order to evaluate the activities, objectives and goals, it will facilitate the work of authorities and functionaries.