Auditoría de gestión aplicada a la Asociación Kallari, en la provincia de Napo, cantón Tena, año 2015

Abstract

The present research project, Management Audit applied to the Kallari association, in Napo province, canton Tena, 2015; it will contribute to the improvement of the administrative management and to the fulfillment of the normative. For the investigation the interview was made to the Administrator and a survey to the employees of the entity. The results obtained allowed to verify that there are shortcomings in the degree of efficiency, effectiveness, economy, ethics and ecology, Management audits will not be carried out, suppliers will not be paid, an annual operating plan will not be drawn up, there will be no procedures, inadequate staff management and lack of communication channel for the development of the proposal permanent files were established where the generalities of the microenterprise and current files where the findings are identified are determined. It is concluded that the association has an internal regulation but not manuals and procedures to carry out the processes, administrative and financial activities. It is recommended to apply management indexes to verify the level of use of the association's resources: you must also update apply and encourage the use of manuals and procedures of the activities.