Auditoría de gestión en el Banco Nacional de Fomento sucursal Chunchi para evaluar los procesos y optimizar los recursos durante el período 2010

Abstract

This Technical Research is an Auditing Management in the Fomento National Bank branch Chunchi, to evaluate processes and optimize the resources by 2010. To develop this proposal we follow the guidelines established in the Management Auditing Manual designed by the State General Comptroller; this instrument establishes parameters to guide management audits of public entities. Instruments such as: indicators, analytical tables, comparison charts and graph were used. The Performance Auditing was to review and assess the economy, efficiency and effectiveness of the entity, through the administrative processes evaluation and indicators application to measure the used mechanisms to meet the designed objectives and goals to the entity. A verification of the goals accomplishment is developed by each department, indicators are used to determine the compliance of the assigned budget for 2010 and the projections annually assigned to the branch Chunchi by the BNF (Fomento National Bank) Headquarters. It is recommended to regulate the entity activities to the law provisions and regulations issued by the State General Comptroller, and safeguard the good management of the entity assigned assets.