Auditoría de gestión a la Dirección Distrital 22D02-Loreto-Orellana-MIES Ministerio de Inclusión Económica y Social de la provincia de Orellana, por el periodo 2014

Abstract

This research “Management Audit” was applied to the District Directorate 22D02-Loreto Orellana-MIES of Orellana province. The same was performed in order to assess the administrative and financial management, efficiency, effectiveness and economy of the public organization. The development of this research was performed using internal control questionnaires, Committee of Sponsoring Organizations (COSO I), Management indicators, and analysis in critical areas, to make known the report of the following findings: Lack of fulfillment of government procurement process of small claims, unfulfillment of manual post classification, lack of staff continuous training, the documents of procedures in small claims are not backed. The research paper recommends: Request timely procurement of goods and services, request the application of the stipulated legal procedures within the law, to open a budget line for ongoing training and make agreements with public or private institutions for courses to staff according its contents.