Auditoría de gestión para la Asociación de Personas con Discapacidad Física del cantón Joya de los Sachas, provincia de Orellana, periodo 2015

Abstract

The management audit for the association of people with physical disabilities in Joya de los Sachas canton, Orellana province, 2015 aims to analyze and evaluate the efficiency and effectiveness in the processes management of the organization. For the development of the audit, internal control questionnaires were applied to assess the risk and confidence as well as the procedures of the legal regulations and processes carried out in the association were reviewed. In addition, management indicators were applied to obtain the following findings: there is no an adequate control of assets and updated and timely information for decision making, lack of codification and identification of assets, no income is made to the hold of the acquired goods, there is no admission of assets acquired, there is not enough relevant, legal and documentary evidence of its transactions or expenditure and lack of a human talent plan. It is recommended to make physical findings of the assets of the association at least once a year, codify and stick codes to fixed assets of the organization by listing the assets where the name and its custodians are registered, design a form where all the acquisitions are recorded prior to the delivery of the custodian, establish procedures that ensure the prior and concurrent control of the operations in order to identify errors in the functions operational developed, assess administrative management and minimize risks.