Auditoría integral a la Dirección provincial del Ministerio de Agricultura, Ganadería, Acuacultura y Pesca, de la ciudad del Puyo, provincia de Pastaza, periodo 2016

Abstract

The purpose of the current research is to carry out an Integral Audit for Dirección Provincial MAGAP of Pastaza, during 2016, to evaluate the financial and administrative management as well as the current regulations fulfillment regarding to public resources management. For this, it was necessary to use surveys for the personnel of the directorate and interviews for the Principal of MAGAP. The internal Control evaluation was also carried out with the use of COSO 1 method and worksheets determining that it is the first time the company is under an integral audit regarding to financial, operational, administrative and control aspects as well as the regulations accomplishment. This determined that the company does not have enough personnel and the personnel it has does not have the appropriate professional profile and training. On the other hand, the technological equipment is outdated, there is no any delegation of authority, there are no indicators to measure the management, there is no supervision and monitoring of activities, non-fulfillment in the phases of the budget cycle and its evaluation. It is concluded that there is a need to apply the current audit to provide reasonability to the financial states, measure the efficiency, effectiveness and economy levels of its operations, determine the level of fulfillment of the current regulations as well as supervise and monitor the activities that contribute with the small peasant organizations growth in order to expand the production of traditional products and contribute with their economic and social growth. It is recommended for the principal of the institution to apply the recommendations emitted in the audit final report so the objectives and goals proposed by the institution can be accomplished.