Auditoría de gestión en la Empresa Pública Municipal de Agua Potable y Alcantarillado de Pastaza, ubicado en la ciudad de Puyo, provincia de Pastaza, periodo 01 de enero al 31 de diciembre del 2013

Abstract

The research is based on the implementation of a Management Audit for “EMAPAST-EP” Municipal Drinking Water and Sewage Company from Pastaza province, Puyo city from January 1st to December 31st 2013, this allowed evaluating the efficiency, effectiveness and economy of the operations as well as the goals and objectives accomplishment to get enough and reliable information for determining the real situation of processes and activities of the company. The Management Audit contained four stages, they were: Stage 1 Preliminary Knowledge; Stage 2 Planning; Stage 3 Implementation¸ and Stage 4 Communication of results according to COSO I and based on the internal control norms issued by the Comptroller General of the State. The research used methods such as: descriptive, exploratory, field trip and documental as a support for the problem and the research. In addition operational audit techniques such as: interviews, surveys, programs, internal control questionnaires and management indicators were used to show the findings detected during the audited period. By means of the management audit, it was possible to diagnose the operations carried out by Administrative department. During the audit some internal control questionnaires and indicators were used to measure the efficiency and effectiveness of the operations. It is recommended to adopt the recommendations detailed in the Management Audit final report according to the deficiencies found in order to ease the main board’s decision making and improve the processes in the different departments.