Auditoría de gestión al Gobierno Autónomo Descentralizado Parroquial Rural de Lago San Pedro, cantón Joya de los Sachas, provincia de Orellana, período 2015

Abstract

Management Audit of the Decentralized Autonomous Government Lake San Pedro the rural parish, Joya of the Sachas Canton, Orellana Province, 2015, the objective is to evaluate the degree of efficiency, effectiveness and economy of the entity. For the development of research work were used techniques such as observation, a survey of the administrative staff and interview with the president of the GAD. In addition, management indicators were used through the COSO I, which it is possible to know the following findings: The entity does not have a code of ethics, lack of socialization of institutional policies, it does not have personnel selection processes, lacks a manual that delimits the functions of each position, inadequate distribution of the physical space, lack of application of indicators. The result of the execution of the audit is evidenced in the issuance of the corresponding report which presents a reasonable estimate. It is recommended to carry out the periodic evaluations to the budget and annual operational planning, applying management indicators, which allow identifying the deficiencies and disclosing the possible solutions that could be presented in the evaluation process, in addition to applying controls to the compliance of the processes established in the Internal Control Standards established by the State General Comptroller General.