Auditoría de gestión a Sumak Kawsay Wasi Instituto de Atención Social Prioritaria del Gobierno Provincial de Napo, cantón Tena, periodo 2019

Abstract

The Management Audit to Sumak Kawsay Wasi Institute of Priority Social Attention of Napo Provincial Government, Tena canton, period 2019, has been carried out with the objective of knowing the levels of efficiency, effectiveness, and compliance of projects and social policies provided to the population and vulnerable groups. The methodology used in the research maintained a qualitative approach and a descriptive level with which an analysis on the use of rules was carried out, regulations and policies both internally and externally and if these are found within the levels of compliance to achieve efficient institutional management, the design of the investigation was related in a non-experimental way with which it was obtained reliable and real information about the situation currently held by the institute, subsequently, the results achieved were related to poor follow-up agreements, so it was not possible to achieve adequate coverage of social projects, this situation occurs in part due to the outdated database maintained by the institute, in addition to the lack of a contingency plan for social projects assistance, weaknesses detected through the application of the Generally Accepted Auditing Standards. The detected eventualities concluded that the management of Sumak Kawsay Wasi, must have safe processes that guarantee the proper use of resources and compliance with planned projects and programs, so it is recommended to consider this management audit report