Auditoría de gestión al Gobierno Autónomo Descentralizado Parroquial Rural de Sinaí, periodo fiscal 2016

Abstract

The present Audit of Decentralized Rural Parish Autonomous Government of Sinai, the fiscal period 2016, it has an aim to evaluate the level of efficiency, effectiveness, and economy from the administrative management of the institution and the enforcement of the legal regulations. To develop the audit was used internal control surveys through the method of COSO I evaluating the risk and confidence in itself, likewise the procedures of the legal regulations were reviewed, processes and management indicators were applied to get the main findings there is no a procedures manual, lack of knowledge of the mission and vision on the part of the staff, there is no a Code of Ethics, it lacks a prevention and risk mitigation plan that identify and value the risks that may impact the institution, there is no evaluation and regular training to the administrative staff and lack of control method to protect the vulnerable asset, including security for access. It is recommended codify the long-lasting goods for subsequent physical verification, implement measurement and evaluation parameters to identify the level of compliance from the objectives and elaborate a Code of Ethics to for immediate socialization and application; emphasizing the problems encountered and getting a higher level of efficiency and effectiveness in the activities developed inside the institution and make timely and efficient decisions to improve the management process from the GAD Parish of Sinai.