Auditoría Operativa en la Corporación Nacional de Telecomunicaciones CNT EP REGIONAL 3 en la ciudad de Ambato provincia de Tungurahua, periodo 2011

Abstract

The present investigation is an operational audit in the Corporation of National Telecommunications Regional CNT EP 3 in the city of Ambato Province of Tungurahua, period 2011, to propose solutions to improve in the medium term the effectiveness, efficiency and economy of the administrative management, aimed at managers and staff responsible for the decision-making. The problem with the CNT EP, it is the inefficiency, inefficiency and a lack of economy of the administrative management, and the way that the Operational Audit applied, will help in determining the effectiveness, efficiency and economy that will improve the administrative management. The methodology consists in the application of the method COSO I, which helped to detect individual deviations to a correct decision making.Through the analysis carried out in the operational audit detected that the Internal Regulations is not updated showing all the functions and responsibilities of each of the collaborators of the entity; it is not limited access to the administration area and accounting; the manager is not directly assesses the performance of staff, it is recommended the updating of the Rules of Procedure, limit access to the administration area and accounting for not creating discomfort that prevented him from doing its job properly, and finally the manager evaluates the performance of the officials at least once a year to achieve an efficient and quality service through incentives or motivations.