Auditoría de gestión a la Secretaría del Agua – Centro Zonal Puyo, cantón y provincia de Pastaza, para el ejercicio fiscal 2012

Abstract

This research is a management audit of the wáter-zonal center secretary Puyo, province of Pastaza canton and for the 2012 fiscal year, the same that allow us to determine the level of eficiency, effectiveness and economy which conducts its operations and the level of compliance with respect to the rules and laws that govern it. Different methods and research techniques were applied: the analytical method for the interpretation of graphs, polls staff of the institution and application of performance indicators; the internal control system base don the COSO I method evaluates the activities and operational processes carried out in the institution. As a result of this research is obtained that is not provided by mechanisms for updating processes, there are no indicators on the implementation of the objectives of management, and not communicating to staff about changes in planning and recommends the Listing Results: The planification activities because this is an meeting the institutional objectives strategy. The use of performance indicators is a considered, allowing corrective actions efficiently and effectively. The institution can not neglect the human talent training, because this creates the efficient development of each process performed.