Auditoría administrativa aplicada al Gobierno Autónomo Descentralizado Parroquial Rural García Moreno, cantón Francisco de Orellana, provincia de Orellana, periodo 2014

Abstract

This research “Administrative Audit” to the Autonomous Decentralized Government of Rural Parish Garcia Moreno, in Francisco de Orellana Canton, of Orellana province, 2014 period; it aims to measure the effectiveness, efficiency and economy of the public organism. In this paper questionnaire of internal control, COSO I, indicators and analysis of critical areas were developed, making public the report the following findings: citizenship is not part of the actions taken by members of ADG, do not meet fully the functions of regulation and management manuals, do not have adequate handling backup files, also they lack some of them. It is recommended: to involve the people in the management of the administration of ADG, to create a procedures manual of file with parameters for proper management and handling of documentation, to apply the rules of procedure that allows to regulate the functions, and to implement corrective actions, while improving service quality and corporative image.