Auditoría de gestión como herramienta para evaluar los procesos administrativos, financieros y operativos a la Capitanía del Puerto Francisco de Orellana, cantón Francisco de Orellana, provincia de Orellana, correspondiente al periodo 2015

Abstract

This research is the execution of a Management Audit as a tool to assess the administrative, financial and operational processes to the Captaincy of Puerto Francisco de Orellana, Francisco de Orellana Canton, Orellana Province, in the period 2015. It allows evaluating the structure internal control, measuring the level of staff performance through indicators and findings to determine the magnitude objectives are being met. Management Audit was performed by the application of internal control COSO I, indicators and analysis areas; revealing the following finding: lack of a continuous training plan, the structural organization of the institution does not contain the levels described in the internal regulations, delayed in the transactions log of the accounting area. We recommended: Design an Annual Training Plan that generates the information of training, update the internal regulations to accomplish the article 3, regarding the organizational structure that would be 9 levels, record transactions when filing any type of transaction.