Auditoría de gestión a la notaria primera del cantón Zaruma, provincia de el Oro, periodo 2020

Abstract

The purpose of this research work, named audit management at the First Notary Office of Zaruma canton, province “El Oro”, period 2020, it was to evaluate the degree of use and application of resources under parameters of efficiency, effectiveness, economy, ethics, and ecology; a mixed methodological approach was used in the development of the research since quality or quality variables were evaluated, as well as numerical variables. Likewise, techniques such as the interview and survey were used, with those instruments, the interview guide, and the survey questionnaire, respectively. In addition, an internal control questionnaire based on the Committee of Sponsoring Organizations of the Treadway Commission COSO I (Committee of Sponsoring Organizations of the Treadway Commission) and its 5 components were applied, as well as indicators of efficiency, effectiveness, ethics, ecology, and economy, resulting in a moderate level of confidence in the Notary's Office (72%) and a moderate level of risk (28%). Among the most important deficiencies, we can mention: the lack of performance evaluations of the personnel, as well as the lack of well-defined strategic planning in the institution; therefore, it was recommended to implement a plan of periodic evaluations that help to raise the levels of efficiency, effectiveness, economy, ethics, and ecology of the Notary's Office