Auditoría de gestión al Gobierno Autónomo Parroquial Rural de Pano, cantón Tena, provincia Napo, periodo 1 de enero al 31 de diciembre 2016

Abstract

This dissertation work, the Management Audit conducted to the Autonomous Parochial Rural Government of Pano, Tena Canton Napo Province, from January 1st to December 31st, 2016, aimed to measure the level of efficiency, effectiveness, and economy based on compliance with the Current Legal Normative. Inductive-deductive, as well as analytical-synthetic methods, were applied. A survey form was made for the officials of the institution where it was identified the existence of an internal control evaluation, and administrative problems that have not been adequately planned in the processes and the activities of the entity. There is also no control to determine the fulfillment of objectives and projects and projects, which directly affects the performance of the corporation and the citizens of Pano of the Tena Canton. It is concluded that the non-application of a management audit in the parochial entity leads to identify the administrative problems such as the lack of a monitoring system, lack of a manual of function, deficiency in the processes and activities carried out by the parochial Decentralized Autonomous Government. It is recommended to implement an internal control system to apply the management audit correctly; furthermore, the final audit report must be taken into account to adopt corrective measures for the sake of the parochial Decentralized Autonomous Government.