Auditoría de cumplimiento a la Unidad Administrativa Financiera de la Dirección Provincial Loreto – Orellana del Ministerio de Inclusión Económica y Social, periodo 2014

Abstract

The “Compliance Audit to the Financial Administrative Unit of the Provincial Direction of Loreto –Orellana of the Ministry of Economic and Social Inclusion”, it was carried out with the purpose of verifying the compliance of laws, regulations and agreements achieved. The main focus was to analyze the relevant documentation from the period 2014. Verifying that the information submitted to the competent bodies that corresponding to the operations performed by the entity; as well as all economic transaction s effected. In addition to the implementation of internal control questionnaires COSO II, management indicators, and analysis of critical areas, by making public the report of the Audit, the following findings: Absence of a code of ethics, lack of staff training. It was recommended: Spread a code of ethics, which it will creates a good working environment and commitment to the organization. Develop a plan of continuous training according to the necessity of each job to contribute to the job performance.