Auditoría de gestión a la Dirección Provincial del Ministerio de Transporte y Obras Públicas de Napo periodo del 1 de enero al 31 de diciembre 2013

Abstract

The main purpose of this research aims to conduct an audit management to the provincial Board of the Ministry of Transport and Public Works of Napo, from January the 1st to December the 31st, 2013 in order to find weaknesses that require more management attention in the development of the institutional activities. In order to achieve the purpose it was necessary to follow certain procedures. The audit was developed with general information about the institution by means of direct observation, surveys, interviews, analysis and evaluation by using tools such as forms, table of internal control by the application of COSO II method, in addition to this, management indicators were applied to measure the performance of the inherent institutional activities. The findings of this study made possible to submit a final report where it is determined the lack of training to the personnel officers of the Provincial Board of the Ministry of Transport and Public Works of Napo, for this reason it is suggested to plan, promote constantly and progressively both, training and professional development of the officers at all the institutional standards in order to update their expertise, achieve a higher performance in the institutional activities. Each one of these lead to contribute to the institutional improvement in areas like, the use of resources, strengthening of the weaknesses better labour performance, compliance of policies and procedures.