Auditoría administrativa al Gobierno Autónomo Descentralizado Parroquial Rural De Shell, cantón Mera, provincia de Pastaza, período 2014

Abstract

The Administrative Audit to the Decentralized Autonomous Government Shell Rural Parish, Mera canton, Province of Pastaza, period 2014, was carried out with the purpose of evaluating the Internal Control system of the entity and the level of efficiency and effectiveness with which the available resources of the entity are managed. For its development, Internal Control questionnaires were used applying the COSO I method, which allowed the identification of the findings as: There are no indicators for the evaluation of the financial management of the entity, the transfers were not timely, which caused the stoppage of certain works, does not have minimum financial autonomy so it can not cover the current expenses of the same, not fulfilled all the projects scheduled for the year 2014, no receipts have been entered into the system, and there are payments that are not physically backed; to which it is recommended to the Parish GAD to elaborate the management indicators that serve as parameters of measurement of the goals and objectives; process in the Ministry of Economy so that the transfers are carried out in a timely manner; to convene meetings where consideration is given to the creation of ordinances to raise funds and thus to pay for extra expenses; to plan and to schedule projects that are fulfilled in their totality and to demand to the people who realize the expenses that they deliver the documents for a correct support of the realized transactions.