Auditoría de gestión para determinar el grado de cumplimiento, eficiencia y eficacia de la gestión administrativa institucional en el Centro de Militares en Retiro de Pastaza, del cantón Pastaza, provincia de Pastaza, período 2016

Abstract

The auditing of Management to Centro de Militares en Retiro Pastaza, Pastaza canton, period 2016 period, this research has as objective, evaluate the level of efficiency and effectiveness of the institutional administrative management. For which a descriptive and explanatory research was applied, internal control questionnaires, as well as the COSO I method, the use of techniques such as the observation made in the different areas in Centro de Militares en Retiro Pastaza, interview with the representatives of the organization, and questionnaires applied to the administrative area of the Center, tools that made it possible to demonstrate the following findings: it lacks an updated internal regulation and a functional organic manual, the staff does not receive training and performance evaluations, there are not indicators that allow to evaluate the management, the center has not implemented an internal control system that allows to identify failures and prevent possible risks, and consequently there is no risk mitigation plan. Therefore, it is recommended to manage the updating and approval of the manuals and regulations, to carry out an annual planning of training and evaluations to the staff; and to permanently apply control techniques in order to identify errors in the functions developed in the operational process, assess administrative management and minimize risks.