Auditoría de gestión a la Dirección Administrativa Financiera de la Gobernación de la provincia de Orellana, por el periodo 2016

Abstract

The management audit of the administrative-financial management to the Governance of Orellana province during 2016, in order to evaluate the levels of efficiency, effectiveness and economy of its operations. During this research, evaluation techniques were conducted by applying surveys to the institution's officials, and the evaluation of internal control based on the COSO I method. These techniques made possible to identify the real situation of the institution, and in turn, determine the shortcomings in the application of internal control in both, the phases of the budget cycle, and in the administration of collections and human talent. Therefore, there is sufficient information to determine the degree of compliance with the programmed goals based on the approved budget and the annual institutional budget planning. The application of management indicators lead to these findings: The entity lacks of a risk map. There is an absence in the establishment of rotation of tasks among the servers of the entity, as well as a lack of compliance with the daily verification of the incomes. The result of the execution of the audit is evidenced in the corresponding audit report, which presents a reasonable judgement. As a final recommendation, the observations presented in the report included in this research, have to be implemented immediately to achieve the expected efficiency, effectiveness and economy