Auditoría de gestión a la Coordinación Zonal 2; del Ministerio de Agricultura, Ganadería, Acuacultura y Pesca (MAGAP), cantón Tena, provincia de Napo; período 2016

Abstract

The present management audit for Zonal Coordination 2; Tena canton, Napo province has the purpose of evaluating the efficiency, effectiveness and economy of the institution in administrative, operational and control aspects improving the performance of the institution in the appropriate and timely decision-making. To the development of the work, the evaluation of the internal control was done by means of questionnaires through the COSO III method; the application of laws and norms established for public entities was verified, a SWOT analysis was made to determine the current situation of the institution, indicators were established to measure their levels of fulfillment. Therefore, the following findings were identified: inefficient selection processes for human talent, do not have internal control systems, inefficient use of allocated resources that affect the fulfillment with institutional objectives. It is suggested that the recommendations included in the final audit report be applied, which will facilitate the monitoring and control of the management at the appropriate time, and the entity must carry out continuous improvement processes.