Auditoría de gestión a la Dirección Distrital de Salud 22D02, del cantón Francisco de Orellana, provincia de Orellana, período 2016

Abstract

This paper aims to evaluate the administrative processes with a management audit at Dirección Distrital de Salud 22DO02, period 2016; it was performed through parameters of efficiency, effectiveness and economy at institutional resources, in order to improve institutional management. In this research, evaluation techniques are applied through professional questionnaires that allowed knowing the real situation from entity in terms management of its internal components and in turn, the external parameters that have an impact on normal operation of organization were identified. They Allowed to recognize the weaknesses and in turn to stop opportunities for improvement; the internal control evaluation was carried out according to COSO I method. The application management indicators allowed identifying the following: weak commitment for professional competence, inadequate evaluation of the objectives, and absence of permanent control of administrative, financial activities and operational. The result of the execution about audit is evidenced in the corresponding audit report is evidenced in issuance from corresponding audit report which presents a reasonable opinion. It is recommended to generate improvements in the processes where weaknesses have been identified, in a way an efficient development of entity in all performance areas will be achieved.