Auditoría de gestión a la Dirección Provincial Agropecuaria de Morona Santiago, del periodo 2016

Abstract

The present work’s degree is an audit of Management to the Provincial Agricultural Direction from Morona Santiago, period 2016 with the purpose of determining the levels of efficiency, effectiveness and economy of the entity resources, which purpose is to audit the administrative management, financial and evaluate the good management and optimization of the resources of the entity. The audit development was guided in the review of the personnel files, the analysis of the budgetary execution and the annual operative plan. The evaluation was made to the system of the internal control with its due components to be audited based on the elements of the COSO I. Management indicators were applied for its measurement, which allowed to identify the following findings: existence of a partial vacation plan, non-fulfilment with the training plan, non-fulfilment with the performance evaluations. It is concluded that not all the procedures are fulfilment in the human talent department. It is recommended that the person in charge of the administration of human talent elaborate the plans based on the subsystems registered in the ministry of work so that all the staffs are included in the plans of vacations, training and evaluation of performance to make corrective and thus to improve the institutional management.