Auditoría de gestión al Gobierno Autónomo Descentralizado Parroquial Rural de San Juan de Muyuna, cantón Tena, provincia de Napo, periodo 2016

Abstract

The present research work is about a management audit applied to “Gobierno Autónomo Descentralizado Parroquial de San Juan de Muyuna”, located in Tena County, Napo Province in the year, January 1, 2016, whose purpose was to verify the efficiency, effectiveness and economy of the institution. The research was qualitative and quantitative complemented whith bibliographical and field research. In addition, it identified the population and the sample in order to apply the research instruments suchas: observation, interview with the president of the GAD and survey at the administrative staff. During the implementation phase applied the international auditing standards, the internal control standards in the components or internal control phases. On the other hand. It identified as results: problems in the diffusion of integrity principles, ethical values, inadequate policies and practices performed by human talent due to the lack of a continuous training plan, problems in the identification of risks, besides there are no performance indicators that facilitates evaluating the management of the entity. The institution has outdated computer equipment which do not allow processing and storing the information. Finally, it is recommended to carry out management audits periodically to improve the management quality of the entity.