Auditoría administrativa al Centro Agrícola del cantón Tena, provincia de Napo, período 2017

Abstract

The following graduation projects Administrative Audit to the Agricultural Center of Tena Canton, Napo Province, Period 2017; it has an objective to make an evaluation and analysis of the principles of administration and its fulfillment, which will allow improving the existing administrative processes. Within the research methodology, surveys were applied to its partners, and internal control was evaluated through the use of questionnaires and the COSO I method. Substantive and compliance tests were applied; an interview was conducted with the highest authority to identify and document the procedures, functions, and activities of the organization. Finally, an audit report was prepared in which the main findings are described as: administrative staff do not have periodic training, it has an outdated organizational chart, it does not have adequate physical space, it does not have indicators, poor communication channels, There is no internal control monitoring and it does not have qualified personnel to occupy the different positions of the institution. It is recommended to take into consideration the suggestions made in the final administrative audit report to improve the management within the Institution.