Auditoría administrativa al Gobierno Autónomo Descentralizado Municipal del cantón Mera, de la provincia de Pastaza, período 2015

Abstract

The present thesis is an Administrative Audit to the Decentralized Municipal Autonomous Government of Canton Mera, Province of Pastaza, for the year 2015. The objective is to evaluate its level of efficiency, effectiveness and economy. The research was elaborated in four phases: the first phase corresponds to the preliminary study to know the current situation of the organization. It includes the revision of the legislation, objectives, policies, and norms that direct the organization. The second phase corresponds to a review and evaluation of its internal control through the COSO I. The third period is an in-depth examination of the critical areas. It was carried out, and in the fourth phase, the results communication was issued, which allows the preparation of the audit report. After that, an analysis was found with deficiencies such as lack of training and evaluation of staff, outdated regulations, and breach of Internal Control Norms issued by the State Controller General and the Organic Law of Public Service, a poor selection of team and that it does not have a risk mitigation plan. For these reasons, it is recommended to make use of evaluation tools that allow the administrative processes to be efficient, to evaluate the performance of public servants using indicators to measure their performance in their work and, in this way, Activities of the institution.