Auditoría de gestión a la Federación Deportiva Provincial de Orellana, cantón Francisco de Orellana, periodo 2015

Abstract

The Management Audit to the Provincial Sports Federation of Orellana, Francisco de Orellana Canton, period 2015, allows the evaluation in the degree of efficiency, effectiveness, ethics and economy in the development of its activities in order to improve the institutional management. In the development of the research, techniques of evaluation were applied through the use of questionnaires made to the officials of the institution, which allowed to know the real situation of the company in the management of its internal components and at the same time it identified the external parameters that have the internal control evaluation was carried out according to the COSO I method, which is complying with requirements by the State Comptroller General for public sector entities, obtaining the level of risk and trust for components for subsequent analysis according to the obtained results. The application of management indicators allowed a broader vision of the fulfillment of 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 sports community; The result of the execution of the audit is evidenced in the issuance of the corresponding audit report 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 the entity in all its areas of performance.