Auditoría de gestión a la fundación Ayllu Huarmicuna del cantón Francisco de Orellana, provincia de Orellana, periodo 2021

Abstract

The objective of this research work was to conduct a management audit to Ayllu Huarmicuna Foundation, in Francisco de Orellana canton of Orellana province during the period 2021, through the application of the five audit phases, in order to measure the degree of efficiency and effectiveness of the administrative and financial management. Through auditing techniques and instruments such as surveys, interviews and direct observation, the situation of the institution was detected. In addition; the application of questionnaires based on the COSO III methodology with its five components, helped to find the following shortcomings: lack of institutional policies, does not exist a code of ethics, there in not a structural organization chart, nonexistence of process manuals for the administrative and financial part, absence of procedures for hiring personnel, and no documentation to support purchases and approval of payments to suppliers. Based on the previous results, the audit process was concluded with a final report, which includes conclusions and recommendations on the findings. Finally, it was recommended that management comply with the suggestions set in the final audit report in order to improve the Foundation's administrative and financial management