Auditoría de gestión del Gobierno Autónomo Descentralizado Parroquial Rural El Dorado, del cantón Francisco de Orellana, provincia de Orellana, periodo 2015

Abstract

This research corresponds to a ¨Management Audit of the Decentralized Autonomous Government Rural Parish El Dorado, from the Francisco de Orellana Canton, Province of Orellana; period 2015.¨ It is necessary to know their status and current administration by applying techniques, management instruments and indicators, inasmuch to achieve an administration with efficiency, effectiveness and economy. For the development of the audit, it was necessary to use techniques and audit tools, i.e. interviews and Internal Control questionnaires through the COSO I model. Through the application of tests and findings of evidences and competent in the development of the audit, the lack of code of ethics and functions and procedures manual, partial non-compliance of the POA, a lack of a plan for risk mitigation was detected, they were not implemented policies for archiving supporting documentation. So it is recommended: that the authorities should promote and support the implementation of performance audits in all areas of GAD Parish to detect deficiencies and take corrective measures that contribute to the fulfillment of administrative, operational and financial processes, implement the recommendations by final report, in order to improve efficiency and effectiveness in the administration and processes in resource management, follow up on the recommendations made as a result of the Audit management in order to verify their compliance and enforcement.