Auditoría de gestión al Gobierno Autónomo Parroquial de San Isidro, del cantón Morona, provincia de Morona Santiago, periodo 2014

Abstract

The management auditing to the Autonomous Government of San Isidro Parish, of Morona Canton in Morona Santiago Province, period 2014, tries to verify the resources management with the aim to know if they are used in an efficient, effective and economical way. The process of the management auditing started with the preliminary knowledge of the company applying an interview to officials to detect possible critical areas. Later SWOT analysis, and internal and external analysis of the strategic profile where the percentage of each is known. Then by applying the COSO I, internal control questionnaires were elaborated for each component which internal control is evaluated to determine the level of medium risk with 45.71% and moderate level of confidence with 54.29 % also the management indicators applies, that when the job is identified have no parameters of personnel selection, lack of computer equipment, old computer system, do not have parameters for assessing compliance functions, do not meet trainings scheduled, do not have ethics code, inefficient process to measure and mitigate risks, it is recommended to take into account the resources needed for the realization of several activities and put them into practice to improve critical areas and reach the established objectives and goals.