Auditoría de gestión al Gobierno Autónomo Descentralizado Parroquial de Puerto Napo, parroquia Puerto Napo, cantón Tena, provincia de Napo, en el período 2015

Abstract

The current research management audit for the Decentralized Autonomous Parish Government in Puerto Napo parish, Tena canton, Napo Province during 2015 aims the development of the management audit. Audit techniques and instruments as internal control questionnaires were used which evaluated each component of internal control through COSO I (Committee of Sponsoring Organizations of the tread way commission) method determining the following data: partial non-fulfillment to meet the annual operation plan, the recruitment plan was not developed, and policies for archiving supporting documentation and absence of management indicators were not implemented. It was concluded that the management audit for the Decentralized Autonomous Parish Government in Puerto Napo constitutes a substantial tool in order to evaluate the institutional efficiency and effectiveness. Shortfalls were found on each component of internal control. Thus, it is recommended to promote and execute the management audit in order to identify shortfall and take corrective action which constitute the achievement of the activities and organizational objectives with efficiency and effectiveness criteria and apply the recommendations made by the final report in order to improve the efficiency and effectiveness of the administrative management, and processes in the resources management and follow up the recommendations as a result of management audit applied for the Decentralized Autonomous Parish Government in Puerto Napo in order to verify the observance and fulfillment.