Auditoria de gestión al Gobierno Autónomo Dscentralizado Parroquial Rural de Teniente Hugo Ortiz de la provincia de Pastaza, por el período comprendido del 01 enero de 2017 al 31 diciembre 2018

Abstract

This degree work was: "Management audit to the Gobierno Autónomo Descentralizado Parroquial Rural de Teniente Hugo Ortizin from Pastaza province, for the period from January 1, 2017, to December 31, 2018 ", this issue was defined by the problem, despite having a budget and planning this has not been properly executed affecting the interests of the community, neither it has applied management indicators, for the development of the topic it was done bibliographic research of several terms that allowed the construction of knowledge. Regarding the methodological framework, it is mixed research of descriptive type supported by inductive and deductive methods to obtain necessary information for findings. About the processes of management audit, an evaluation of the internal control system was performed through the COO I, it was framed in the norms issued by the General Comptroller of the State, giving a confidence level of 61.11% and a moderate risk of 38.89%, mainly due to the absence of supervisory mechanisms and the lack of a risk mitigation plan, regarding the management indicators, there is a gap of 11.25%, mainly due to the absence of controls for the application of the budget, in conclusion despite the existence of the regulation, it has not been applied to leave aside actions that improve institutional management