Auditoría de gestión al Registro de la Propiedad del cantón Francisco de Orellana, provincia de Orellana, por el periodo comprendido del 01 de enero al 31 de diciembre del 2015

Abstract

The present investigation is about a Management Audit at Property Registration Office, Francisco de Orellana Canton, Orellana Province from January 1 to December 31 2015. It was carried out to know its current situation and administration to get efficiency and economy. It was necessary auditing techniques and tools auditing to carry out the management audit. Interviews and questionnaires of Internal Control with the Model (Committee of Sponsoring Organizations of the Treadway) COSO I were used. By applying the tests and getting the evidences in the development of the auditing it was detected the lack of an etic code and functions and procedures manual, breach of Annual Operating Plan (AOP), inexistence of a plan of risk mitigation, lack policies to file the documents of receipt. It is recommended that the authorities promote and help the execution of management audit in all the areas of this institution in order to detect failures, make good decisions contributing the performance of the administrative, operative, and financial processes, apply the suggestions given by the final report so that the efficiency and effectivity can improve in the administrative management and the processes in the handling of the resources, give following to the instructions planted as results of the Management Audit to verify its observance and performance.