Auditoría de gestión al Cuerpo de Bomberos del cantón Joya de los Sachas, provincia de Orellana, periodo 2015

Abstract

The current Management Audit to the Fire Department at Joya de los Sachas canton, Orellana province during 2015 is aimed to determine the efficiency, effectiveness and economy in the use of institutional resources. Internal control questionnaires were applied for its development by using the COSO I method as well as management indicators which allowed to obtain truthful and reliable information to carry out this research work. The findings show that the staff recruitment and selection process is inadequate due to the lack of a Risk Mitigation Plan as well as do not have a maintenance plan of assets of the institution. It is recommended to strengthen the internal control system, which is responsible for the administration of the entity and to consider the appropriate application of laws and regulations in order to prevent future contingencies that affect the institutional resources. In addition, the recommendations made in the internal control report should be considered by the Fire Department.