Auditoría de gestión al Consorcio de Gobiernos Parroquiales Rurales de la provincia de Napo, período enero a diciembre del 2014

Abstract

An management audit to rural government in the province of Napo, in the period January- December 2014 was carried out in order to assess administrative and operative management, planning and organization of activities to guide to reach targets. Inductive, deductive, and synthetic methods, direct observation, control techniques considering COSO I, were applied. So, the level of efficacy and efficiency in the use of human, economics, and material resources, localization of goods and services, and the impact from Company executing activities were determined. The final results obtained from the financial area were: there was no an uploaded accounting package which registered daily transactions by Company, there was a planning budget which was not executed totally, management indictors were not applied. It was recommended to the president of Conapore Napo to implement a fallow - up and assessment system which allowed knowing executing of actions and facilitating the perfoming of informs to the staff in charge.