Auditoría de gestión al Cuerpo de Bomberos del cantón Francisco de Orellana, provincia de Orellana, periodo 2016

Abstract

This research project called "Audit of Management to the Fire Department of Canton Francisco de Orellana, 2016" has been detected due to lack of control and management identified by the administrative components of the institution. Then the need to conduct a management audit was established, the interviews were applied, the members of the institution, verifying the pertinence of the audit in the improvement of the levels of efficiency, effectiveness and quality of the resources as scientific research processes. In the evaluation of the internal control questionnaires were applied, in relation to the referential frame COSO I, a high level of confidence and the level of low risk was obtained. Several findings were identified, such as the lack of a manual of functions, inadequate profiles to fill positions and poor budget administration. Concluding that when doing the audit procedures, the differences, irregularities, risks in the administrative management of the Fire Department were evaluated, identified, synthesized. It is recommended to take into account the recommendations made in the final report.