Auditoría de gestión al Gobierno Autónomo Descentralizado Parroquial Rural de Montalvo, de la provincia de Pastaza, período 2015

Abstract

The Management Audit to Gobierno Autónomo Descentralizado Parroquil Rural de Montalvo, Pastaza province, 2015, aims to evaluate the levels of efficiency and effectiveness that contribute to the achievement of institutional objectives and goals. For the development of the audit, internal control questionnaires were used through COSO I method and management indicators. A SWOT analysis was applied and found that the institution does not have an adequate administrative process causing an untrained staff. The investigation allowed identifying the following findings: it does not have procedures for the selection, hiring and evaluation of personal performance, lack of internal policies for the control of administrative processes. The internal control of GAD Parroquial Rural de Montalvo maintains a weakness due to the nonobservance of the legal norms which regulated the public institutions. Therefore, it is recommended to apply valid procedures subject to the legal regulation to the selection, hiring and evaluation of personal performance. Moreover, provide each of those responsible for the general processes with a thorough review of internal policies for adjustments to the legal regulations of the institution.