Auditoría de cumplimiento al Gobierno Autónomo Descentralizado Parroquial rural de Puerto Napo, cantón Tena, provincia de Napo, período 2014

Abstract

The present investigation has as aim to apply a Compliance Audit to the Decentralized Autonomous Government of the Rural Parish Puerto Napo, Canton Tena, Province of Napo, period 2014, for the improvement of its operations and procedures of accomplishment to the rules, dispositions and guidelines established. The development of the Compliance Audit was made by means of a field investigation, the same that allowed collecting of necessary information to base each of the underperformances and deficiencies found in the entity. It has been evaluated each of the selected components such as: the administrative, financial, and managerial area, where the level of accomplishment of the law, regulation, norms, resolutions and other dispositions that rule the adequate functioning of the Parish Government. It could identify minimal shortfalls in every of the evaluated areas, such as: lack of updating of the Development Plan and Territorial Ordering, in the subsequent session of the management board, the resolutions were not legalized, construction materials are sent without authorization of the ultimate authority and the notes of entering and leaving of staff are not legalized by part of the president and servant. For this reason the author suggests and recommends to the ultimate authority and the servants, the implementing of manuals for an adequate and efficient performance in the activities of each servant, to redefine policies in each department and implement permanent and periodic controls.