Auditoría de gestión al “Gobierno Autónomo Descentralizado Parroquial rural San Sebastián del Coca”, cantón Joya de los Sachas, provincia de Orellana periodo 2014

Abstract

This research is a management audit for the “Decentralized Autonomous Government (GAD) of the rural county of Coca Saint Sebastian.” It detected existing weaknesses and measured the degree of economy, efficiency, and effectiveness in resource management and development activities. By compiling information, inductive and deductive methods were used field and documentary research to identify what lacked and problems that affect them. The GAD has no code of ethics as part of the institutional culture nor adequate recruitment; for those reasons, it has not fulfilled the requirements. The staff is not trained in new skills. The administrative structure is not updated to fulfill its mission. It does not have a matrix to identify the risks to which it is exposed. To take appropriate measures in order to deal with problems successfully, the GAD must assess their level of impact and occurrence to prevent loss of resources, lack of fulfillment of goals, to achieve targets. Activities were never evaluated because of the lack of indicators. Staff were not informed appropriately or in a timely manner because of a lack of organizational transparency. This caused the entire staff and the community to not be informed correctly. Finally, the activities, programs or works, objectives and goals are not given the proper importance because they do not have permanent monitoring. The authorities must fulfill the governing rules that regulate the institution to thereby provide a high quality of service and benefit themselves and the community.