Auditoria administrativa al Gobierno Autónomo Parroquial de San Isidro, cantón Morona, provincia de Morona Santiago, periodo 2017

Abstract

The objective of this titling work is to carry out an Administrative Audit of the Parish Autonomous Government of San Isidro, Canton Morona, Province of Morona Santiago, Period 2017, in order to determine the levels of efficiency, effectiveness in the management of resources. The investigation techniques that were used were direct observation that allowed to review the supporting documentation of the processes, an interview that was applied to the President of the GAP to obtain a general knowledge of the activities, functions and internal processes, in addition to surveys applied to the officials in order to establish the degree of trust and risk of the internal control implemented by the entity. For this reason, an Administrative Audit was carried out, evaluating the phases that are preliminary and specific planning, execution and communication of results, and an audit report in order to have timely information for decision-making. The findings found were: inadequate application of the Public Procurement law in the area of public procurement, lack of training for the GAP procurement manager, so that several actions were left aside affecting the annual planning, inadequate internal control system which affects the duplication of functions and activities, there is no comprehensive evaluation approach. The president is recommended to prepare and execute the budget according to the needs of the citizenry and establish control and monitoring policies for projects and / or programs as defined in the Internal Control Norms established by the State Comptroller General for public institutions and Private companies that have managed public resources to avoid non-compliance with the budget items established in the Annual Operating Plan