Auditoría de gestión a la Dirección Provincial Agropecuaria de Napo, del Ministerio de Agricultura, Ganadería, Acuacultura y Pesca, del cantón Tena, provincia de Napo, período 1 de enero al 31 de diciembre 2016

Abstract

The present work aims at conducting a Management Audit at Dirección Provincial Agropecuaria de Napo of the Minister of Agriculture, Livestock, Aquaculture and fisheries (MAGAP) of Tena Canton on the period from 1 January to 31 December 2016 in order to measure the level of efficiency, effectiveness, resource-handling economy and to write a final management audit report. The following techniques were used: an interview to the director of MAGAP, surveys of the staff, and observation in the institution. By determining questionnaires of internal control based on Committee of Sponsoring Organizations of the Treadway (COSO) III, it was posible to determine the following: there are issues when applying the integrity principles and ethical values, the organization structure is not updated, the procedure and operations manual does not include the products and services to be executed. The results were as follows: risks affecting the objective achievement are not identified, there is not a proper control of the file-containing information, the nformation is incomplete and very little reliable, there are not proper ways of communication, the stock and long-term assets inventory is not updated, and there are overdue payments. It is concluded that this institution does not have a management audit, the handling in the internal control is poor, and the control regulations issued by the Government Accountability Office are not applied. It is recommended to consider the final report of the audit established in this research.