Auditoría administrativa a la dirección comercial de la Empresa Pública Empresa Municipal de Agua Potable y Alcantarillado “EP-EMAPAR” de la ciudad de Riobamba, período 2013

Abstract

The application of an Administrative Auditing to the Commercial Direction of the Public Enterprise -Municipal Enterprise of the Drinking Water and Sewerage, Empresa Municipal de Agua Potable y Alcatarillado- (EP-EMAPAR), from the city Riobamba, period 2013, it was developed with the aim to evaluate the efficiency, efficacy, and economy of the administrative management, obtaining true and opportune information that permits to gauge the levels of management of the department. In base to this context was the exploratory type due to the execution of field work and was eminently descriptive to make a complete evaluation to the processes and policies executed by the functionaries of the Commercial Department by means of auditing programs. The Auditing was founded in base to the International Auditing Norms and the Internal Control Norms emitted by the General Comptroller of the State and because of being a public entity. To evaluate the internal control, were used auditing techniques, such as: Observation, Interviews, Questionnaires and Inspection, it was emitted the administrative auditing report with the respective recommendations, according to the found deficiencies for the directives of the institution establish corrective measurements that permit to improve their activities and administrative processes in order to give accomplishment with the mission and the institutional objectives and on this way to provide a better service to community.