Auditoría de gestión al Gobierno Autónomo Descentralizado Municipal del cantón Mera, provincia de Pastaza, período del 01 de enero al 31 de diciembre de 2015

Abstract

This Management Audit to the Municipal Decentralized Autonomous Government of the canton Mera, Province of Pastaza, in the period 2015 aims to evaluate the levels of efficiency and effectiveness that contribute to the achievement of institutional objectives and goals. In the process of implementation the management audit the research was carried out in order to obtain a view of the organizational structure, the institutional SWOT was also established. The internal control evaluation was done according to the COSO I Method, which has been updated by the Comptroller General of the State for public sector organizations and it is mandatory, for which questionnaires were applied to evaluate the inherent components in the management audit process, of which the level of risk and confidence by component was obtained for its subsequent analysis according to the results obtained. The application of management indicators allowed to know the following findings and having a broader view of the fulfillment of the goals in aspects that reveal the efficiency in the processes, efficiency in the use of the resources and the quality of the services and or products provided by the organization. It is recommended to consider the result of the execution of the audit, which is tangible in the audit report and which presents a reasonable opinion, with observations that must be fulfilled for a good development of activities performed by the organization.