Auditoría de gestión a la Unidad Provincial de Planificación del Ministerio de Agricultura, Ganadería, Acuacultura y Pesca (MAGAP), del cantón Tena, provincia de Napo, período del 1 de enero al 31 de diciembre del 2014

Abstract

Audit Management to Provincial Planning Unit of the Ministry of Agriculture, Livestock, Aquaculture and Fisheries (MAGAP) of Tena Canton, Napo Province, from January 1 to December 31, 2014. It was aimed to promote and enhance policies to improve the internal control for proper corporate governance in the Planning Unit and other support units and value aggregators taking into account the proper use of public resources allocated from the Ministry of Finance. This is because there is an unpractical manual by processes, as well as the responsible servers are unaware of procedures and management rules, and also the internal control standards of public governance are not applied, all of these aspects have created limitations in providing services to small and medium sized peasants in Napo Province. Deductive and inductive methods were applied in this research and the field research was documentary and literature. It was identified the population and the sample. It was developed in four phases: preliminary knowledge, planning, implementation and communications of results. The Committee of Sponsoring Orgalll (COSO) II method was mainly used to find evidence and to support findings, such as: problems in competitive and merit examinations, the Statute for Organizational Management by Processes does not contain some products and services that value aggregators units being carried out in favor of small-scale fanning, the risk is not prevented, the collection of self-management resources is not controlled, there are problems in budget implementation, as well as the data is not of quality and was not delivered on time. Base on this, it is recommended to the company to analyze the report with its recommendations for decision making and thus, improve the company management.