Auditoría de gestión a la Asociación Agro Artesanal Wiñak, del cantón Archidona, provincia de Napo, período 2016

Abstract

This Management Audit for the Asociacion Agro Artesanal Wiñak, Archidona canton, Napo province, period 2016, it has the purpose of evaluating the degree of efficiency and effectiveness of the administrative and operative management of the Organization. For the development of the audit used internal control questionnaires through the COSO I method, it evaluated the risk and confidence of the same, equally were reviewed the procedures of the legal regulations, processes, and also were applied indicators that allowed to obtain the following findings: there is no code of ethics, it has not been carried out a study to determine the abilities and skills of the competence, it has not been executed a personal rotation plan, absence of a risk mitigation plan, security measures and controls are not applied, it was not identified information sources for their respective codification and inefficient communication channels, missing in the personnel files, breaching of the working day, the vacation plan was not included to the entire staff. It is recommended the correct application of the suggestions indicated in the final audit report in order to take timely and efficient decisions for the development of administrative and operational management in the Organization.