Auditoría de gestión a la Dirección Distrital 14D03 -Logroño - Sucúa - Salud del cantón Sucúa, provincia Morona Santiago durante el año 2015

Abstract

Management audit to the district management 14D03-Logroño-Sucua-Health of the Sucua Canton, Morona Santiago Province, in order to examine the organizational structure of the entity, their control methods, means of operation and employment they give to human resources, materials, budgets and financial processes. For the development of the audit, an internal control questionnaire was applied using the COSO I method, as well as an interview to the highest authority. The evaluation process to the internal control system was applied to the staff's performance and the management of resources in the institution. Identifying problems at the level of staff recruitment process, in addition, a lack of planning was determined in the implementation of the budget assigned to the entity. As a final result of the research, the final audit report was developed, with the corresponding conclusions and recommendations that should be considered by the institution, in order to take the appropriate corrective actions to improve the identified critical areas.