Auditoría de gestión para el Cuerpo de Bomberos Municipal del cantón Archidona, provincia de Napo, período 2015

Abstract

This Management Audit for the Municipal Fire Department of the Archidona canton, Napo province, 2015, its purpose is to determine the fulfillment of the objectives and goals proposed in an efficient and effective manner in the entity. For the development of the audit, internal control questionnaires were used by the COSO I method, The procedures of the legal regulations and processes carried out in the entity were reviewed, which allowed identifying the following findings: no evaluations or management indicators have been carried out to identify levels of efficiency and economy in the use of resources, non-compliance with the budget and annual planning, failure to comply with emergency procedures, failure to comply with the requirements for staff entry, lack of personnel performance evaluation procedures, lack of internal policies for process control. It is recommended that the application of periodic evaluations of the budget and the verification of results be ordered to the appropriate person, applying management indicators as established in the regulations to both the budget and the Annual Operating Plan, and using the supervision of the inputs and materials that are indispensable in a rescue process.