Auditoría de gestión a la Jefatura de Servicio de Sanidad Agropecuaria Bolívar, de la Dirección Distrital y Articulación Territorial 5 – AGROCALIDAD, periodo 2016

Abstract

The current research work is based upon the need to carry out a Management Audit to the Headquarter of the Farming Sanity Service Bolívar, from the District Department and Territorial Articulation 5 – AGROCALIDAD, period 2016; aims to determine the level of use and application of the resources under efficiency, efficacy and economy parameters. In the development of the research work, different stages of the Management Audit were applied, defining them as components; to human talent, budget and planning, COSO I method was applied in the assessment of the internal control system, later procedures as surveys to the personnel of the Headquarter of Service were applied. It was verified that management indicators have not been applied to the planning have not been carried out, therefore the levels of efficiency, efficacy, ethics and economy were not known in the use of the public resources, showing poor figures which affect the fulfillment of the institutional competencies. It has been set the accomplishment of several processes in the annual plan of training without any approval of the head and personnel with no parameters that allow them keep the operability of the organization. It is recommended the use of evaluations to the training plan based on competences, biannual evaluations to the budget and to the annual purchase plan, respect to the schedules stated in the norm and look after the use of public resources in benefit of the institution.