Auditoría de gestión al Gobierno Autónomo Descentralizado Provincial de Napo, período 01 de enero al 31 de diciembre de 2014

Abstract

The present investigation of management audit to the decentralized Provincial self-government of Napo, for its development was revised, the auditing standards. The Public procurement Iaw, was mainly used COSO III to find evidence such as: selection and recruitment of staff is not through competitions of merits and opposition; that there is coherence between the objetives, indicators, targets and monitoring strategy, there is a Manual of management by processes in the institution: does not identify the risk that may afecct compliance with the institucional objetives; There are no strategies to assess the risks; There are no processes to respond to the risk; It is not a monitoring and adequate control; There is no control over the information systems, a fraud of $ 1800, the flow of information is generated for this reason it is not adequate and quality, there is no integrity and ethical values, they have problems in the management of contracting processes, contracts and payments, prior to commintment control is poor and is not evaluated the financial management on the basis of the budget and results the findings are based on the General Comptroller of the State law and rules of Internal Control, we identified indicators of: efficiency, effectiveness, economy, ecology and ethics, it is recommended to the Provincial GAD of Napo, planning processes of control and monitoring to verify compliance with the management objetives and indicators of impact from different directions, depending on the programs and projects formulated.