Auditoría de gestión a la Coordinación de Equidad, Formación y Acción Social (CEFAS) Patronato del Gobierno Autónomo Descentralizado Provincial de Morona Santiago, período fiscal 2016

Abstract

This Management audit to Coordinación de Equidad, Formación y Acción Social (CEFAS) from Gobierno Autónomo Descentralizado Provincial de Morona Santiago; during the period 2016. Its purpose is develop an institutional diagnosis on administrative, financial and service processes to plan improvements designed at optimizing resources and acquiring quality in the presentation of services to the citizens. In the development of the research, evaluation techniques were applied through the use of surveys to the personnel of the entity, which allows to recognize the weaknesses and opportunities for improvement; the internal control evaluation was carried out according to the COSO I method, the application of management indicators, let to identify the following result: the economic transfers of the GAD Provincial are not adequate, the imprecise annual planning does not allow the correct accomplishment in programs and projects, there are no coordination way with the administrative office sections, lack of an internal and external communication strategy associated with the communication of GAD Provincial, lack of regulated procedures for customer service. The result of this research is evidenced in the audit report which presents a reasonable opinion. It is recommended to generate improvements in the processes where weaknesses have been identified, in this way efficient development will be achieved in all areas of the entity.