Auditoría administrativa en el Sindicato Único de Obreros del Gobierno Autónomo Descentralizado Provincial de Pastaza, cantón y provincia de Pastaza, período 2014

Abstract

This work degree is a Management Audit to improve the level of compliance with the Administrative Management of the Sole Union of Workers of the Autonomous Government Decentralized Provincial Pastaza, Canton and Province of Pastaza, Period 2014. It was conducted by applying techniques audit as internal control questionnaires based on the method Coso III, direct observation, inquiry, analysis, physical verification and surveys to assess the management of resources and determine whether the processes are efficient, effective and meet the objectives of the union. The proposal includes analysis of the presidency, Secretary General and Accountant for the period 2014, with the application of indicators to measure the effectiveness and efficiency, in order to issue a report. To obtain good results, compliance with organizational goals and to improve administrative controls, intends to implement the recommendations to improve them, to help strengthen the administration of the union. Analyzing the problems detected and making judgments finally the report is prepared presidency, recommending implement an Internal Control Manual, socialize and update the code of ethics for the union to ensure that workers are governed by the same and activities are performed professional and personal ethics, design an appropriate organizational structure and train workers constantly.