Auditoría de gestión al Proyecto BETHEL EC-278, de la Iglesia Centro Cristiano Archidona, cantón Archidona provincia de Napo, período 2013

Abstract

This research objective is to conduct a Management Audit in the Bethel EC-278 Project, in the Christian Church Archidona, in Archidona City, Napo province, in the 2013 period, in order to assess the effectiveness and efficiency levels for appropriate decision-making. The applied methods were: inductive-deductive, statistical,and hypothetical-deductive; this is a qualitative and quantitative research. The research was developed in four phases: preliminary knowledge, planning, execution and results reporting, using the COSO I ( Committee of Sponsoring Organizations) methodology through control questionnaires which helped to identify shortcomings in administrative and operational processes. Among the most relevant results it can be mentioned the absence of an integrity and ethical values manual, problems with authority and responsibility delegation, need of a risk mitigation plan, deficiency in the control of information systems, and omission of evaluation in the information and communication system. The most important conclusions are: The code of ethics administrated among the staff does not apply only to the project, and it is not documented; there is not a security plan for the project, and; there are weaknesses in the information system, then it is recommended to train a work team in charge of designing an ethics code, establishing procedures to monitor and evaluate the performance of several controls as well as protect the existing information correctly.