Auditoría de gestión al Gobierno Autónomo Descentralizado Parroquial Rural de San José de Payamino, cantón Loreto, provincia de Orellana, período 2015

Abstract

The present management audit to the Rural parish decentralized autonomous Government of San José de Payamino Canton Loreto, Province of Orellana, period 2015, aims to determine the efficiency, effectiveness and quality of their activities, in order to improve the institutional management. In the process of implementation of the management audit, were conducted research in order to obtain a view of its organizational structure, established the institutional FODA; the evaluation of Internal Control was carried out according to the COSO I method which is updated by the General Comptroller of the State for entities of the same and public sector which is mandatory, so were questionnaires according to the components inherent in the audit process management which was obtained the level of risk and trust by components for further analysis as the results obtained; the application of management indicators, which allowed him to make known the following findings and have a wider view of the achievement of the proposed targets, in ways that reveal the efficiency in the processes, the efficiency in the use of resources and quality of services and products provided by the entity; the result of the execution of the audit it is recommended becomes palpable in the audit report, which presents a reasonable opinion, with observations that must be met for a better development of activities that the entity.