Auditoría operativa al departamento de obras públicas y mantenimiento del Gobierno Autónomo Descentralizado Municipal del cantón Loreto, provincia de Orellana, período 2019

Abstract

The purpose of this study was to prepare an operational audit to the Department of Public Works and Maintenance of the Municipal Decentralized Autonomous Government of Loreto, province of Orellana (GAD) period 2019 which was carried out with the purpose of establishing compliance with the processes through the use of internal control questionnaires applying the COSO I method (Comité de Organizaciones Patrocinadoras de la Comisión de Normas) in Spanish that allowed to analyze the operational controls, resulting in a set of findings in which it was determined that there is a lack of knowledge of the departmental objectives as well as little maintenance of the machinery belonging to the GAD, scarce communication as well as the indicators, In addition, to see if the physical space of that department is adequate for the adequate fulfillment of its daily tasks. Due to these events, efficiency indicators were applied and it was possible to determine different percentage values to the existing ones. Also, the use of flowcharts determined the most important processes and the approximate times to accomplish them that helped to improve deficient processes to make them more productive. Finally, a report that includes conclusions and recommendations to help decision-making to improve the process was issued.