Implementación de la unidad de auditoría interna, para optimizar la gestión administrativa y financiera del Gobierno Autónomo Descentralizado Parroquial de Cotundo, cantón Archidona, provincia de Napo

Abstract

Implementation thesis of Internal Audit Unit to optimize the administrative and financial management of the Autonomous Decentralized Government Cotundo Parish, Canton Archidona, Napo Province " due to current demands, economic, social development and management strategy to service decision making that has become one of the main needs of the entity since the rapid growth, the large volume of activities, transactions, and various staff functions that require adequate control to mitigate risks of any size and maintain timely and reliable internal and external use.

This control unit is designed to facilitate the achievement of common objectives in various areas within the entity, being a set of structured and coordinated actions aimed at the same goal.

For the creation of the Internal Audit Unit has undertaken an analysis of the areas of interest within the entity for which the structural and functional design of the audit team is proposed, and a financial budget, it is directly related with creation itself and the elements necessary for operation.

The implementation of the Internal Audit Unit is recommended to detect weaknesses and correct them avoid wasted resources and recommend appropriate actions for optimal decision making.

With the implementation of the Internal Audit Unit, the Parish Government Cotundo will benefit, taking into account that the main objective of this unit will be the ongoing advice to the authorities and officials with a view to achieving the objectives and Institutional goals efficiently and economically, thus optimizing resources, minimizing risks and strengthening transparency in the management of public funds. The proposed building is also framed in the legal and administrative provisions issued by the Comptroller General, through its Organic Law, Regulations and Manuals.