Auditoría de gestión a la unidad de acción social del Gobierno Autónomo Descentralizado Municipal de Lago Agrio, provincia de Sucumbíos, año 2021

Abstract

This Performance Audit of the Social Action Unit of the Decentralized Autonomous Municipal Government of Lago Agrio, Province of Sucumbíos, year 2021, was executed with the purpose of evaluating the level of use and application of resources under parameters of efficiency, effectiveness, economy, ethics and ecology, as well as to determine the degree of compliance with institutional objectives through the use of the different phases of the audit process, with the application of the COSO III method. The Management Audit was applied due to the lack of the same in previous years; in this context, different research techniques were applied such as: direct observation, a survey to the administrative and operative personnel of the Unit, as well as an interview directed to the Director of the institution, in order to obtain truthful, sufficient, adequate and first hand information that was useful to identify the different existing problems within the institution, such as: the lack of a security mechanism to back up the information generated, the lack of socialization of laws, regulations and norms that are applicable to this Unit, a marked inefficiency in the follow-up of the projects developed by the institution; and, the existence of an inadequate system of recruitment, selection, training and induction of hired personnel, which served as the basis for the preparation of the final audit report, which includes the respective conclusions and recommendations in order to provide potential solutions to existing problems in the Social Action Unit of the Municipal Decentralized Autonomous Government of Lago Agrio