Auditoría de gestión al Gobierno Autónomo Descentralizado Parroquial de Chonta Punta, cantón Tena, provincia de Napo, período 1 de enero al 31 de diciembre del 2015

Abstract

During the period 1 January to 31 December 2015, a Management Audit to the Gobierno Autónomo Descentralizado of Chonta Punta Parish, from Tena Canton Was carried out in order to evaluate the degree of efficiency, effectiveness, and economy with which resources are managed for achieving the entity’s objectives. The COSO III (committee of Sponsoring Organizations of the Tread way Commission) method was used to find evidences and to be able to sustain them with findings, such as lack of honesty and ethical values; poor strategic management; inadequate professional competence, lack of ongoing training plans; risk is not identified or evaluated; lack of permanent monitoring and control, lack of supervision of the acts executed; and obsolete computer equipment and inadequate software, as well as the poor internet service in Chonta Punta Parish. It is concluded that there are problems in the management of Parish Committee of Chonta Punta and it is recommended that this entity should carry out greater control on the members of the Board to maintain the honesty in the contracts management, to work socializing the results of the strategic planning, to provide constant training to achieve adequate professional competence, to work on plans for identification and risk assessment by natural phenomena, seeking support from secretarìa de Riesgos, it is also necessary to update the software and finally to manage the improvement of the internet connection system in CNT (Corporaciòn Nacional de Telecomunicaciones) in order to improve the Parish Committee performance into the territory.