Auditoría de gestión a la Empresa Pública Vial y de Ejecución de Obras Civiles del Gobierno Autónomo Provincial de Orellana EP-EMPROVIAL, cantón Francisco de Orellana, provincia de Orellana. Período 2015

Abstract

This research was carried with the objective to carry out a management audit of the Public Enterprise Road and Execution of Civil Works of the Autonomous Government Provincial de Orellana EP-EMPROVIAL, Canton Francisco de Orellana Province the Orellana. 2015 was carried out in order to measure the effectiveness and efficiency of the public body. The audit was developed with the implementation of internal control questionnaires COSO I, and its components, management indicators ending with the analysis of the weaknesses identified in the audit, presenting the report the following findings: not made in writing certifications budget to proceed with the purchase of a good or service processes negligible amount. The company lacks own reporting mechanism. To which we recommend, perform control and monitoring operations carried out by the staff of the financial department, adopting information systems so that adequate public information, financial, budgetary and management is disclosed.