Auditoría administrativa en el Gobierno Autónomo Descentralizado Parroquial Rural de Rio Tigre, cantón y provincia Pastaza, período 2014

Abstract

The present administrative audit in the Decentralized Autonomous Government Rural Parish Rio Tigre, canton and province of Pastaza, period 2014, has the purpose of evaluating the degree of efficiency and effectiveness of the administrative management of the entity. For the development of the audit, internal control questionnaires were used using the COSO I method, evaluating the risk and confidence of it, as well as reviewed the procedures of the legal regulations and training processes, performance evaluation and the AOP, indicators that allowed us to obtain reliable information for the execution of the present study were also applied. The findings were: lack of code of ethics and behavior, lack of training plan and evaluation of staff performance, lack of procedures to evaluate the internal control system, inadequate management of information and filing, lack of control to the activities carried out in the GADPR Rio Tigre, lack of updating of the information on the website, non-compliance of AOP projects and lack of a parish development plan as well as territorial planning. The correct application of the suggestions indicated in the final audit report is recommended in order to make opportune and efficient decisions for the development of the administrative management and so, a continuous improvement in the entity.