Auditoría de gestión al Gobierno Autónomo Descentralizado Parroquial de Simón Bolívar, ubicado en el Km 38 vía Puyo-Macas del cantón y provincia de Pastaza período fiscal 2013-2014

Abstract

The purpose of the present research is to perform a Management Audit for “Gobierno Autonómo Descentralizado of Simón Bolívar”, located at km 38 Puyo - Macas, Pastaza County – Pastaza Province. The management audit based on the information provided and collected in the Institution, besides it applied the direct observation, interview, and survey also questionnaires of Internal Control and COSO I to determine the findings after the analysis. Th implemetation of this Audit will be an important tool that will support the institutional administration management to improve and provide quality service to the surrounding áreas. It recommends to the Treasurer of the institution analyze the conclusions and follow the recommendations outlined in the final audit report, that are designed to comply with equitable distribution of economic resources.