Auditoría de gestión como herramienta para evaluar los procesos administrativos de la Fundación “Emprender Futuro Ecuador” de la ciudad de Puyo, provincia de Pastaza, período enero 01 a diciembre 2010.

Abstract

The present thesis “Management Audit as a tool to evaluate the administrative processes of the Foundation “Emprender Futuro Ecuador”, from Puyo city, Pastaza Province, period from January 1st to December, 2010”, evaluates the management in accordance to the different Audit phases, based on regulations and laws currently in force.

Through the Audit applied in the organization, it was possible to determine the lack of regulations, policies, manuals and guidelines which permit the heads and employees the normal performance of their functions, decreasing the efficiency efficacy and effectiveness level, taking into account that this is very important for the development of the Organization, for that the Audit team issues its criterion and recommendations to obtain better results in the executed processes of the administration.

In the development of the Audit, the evaluation matrix of risk and confidence level was used of the Internal System Control, establishing that it is not a suitable one, since it was only 47% of performance, what means that the applicable controls must be improved in the five components, where it is recommended to elaborate Internal Control Regulations, defining the procedures to develop in all the operations.

In the Evaluation of the Statute and Ministerial Agreement, the result obtained was 66% of accomplishment, for what the organization has to put more attention in its execution, creating an organization culture and accomplishing the legal base of its nature.

It is recommended that the heads of the “Emprender Futuro Ecuador” Foundation adopt the recommendations and suggestions established during the investigation, which will permit to improve the administrative management including the existing operative processes, since its main objective is to satisfy the society requirements and to take possession in the market as leader study center in the region.