Auditoría de gestión al GAD Parroquial Rural de Curaray, de la provincia de Pastaza, período 2016

Abstract

The present Management Audit to the Autonomous Decentralized Parochial Rural Government of Curaray, of the Province of Pastaza, period 2016, has as purpose to evaluate the levels of efficiency and effectiveness that contribute to the fulfilment of the institutional objectives and goals. In the process of executing the management audit, the research was carried out in order to obtain a vision of the organizational structure, the institutional SWOT was established. The evaluation of the internal control was carried out according to the COSO I Method, which has been updated by the General Contralory of the State and is mandatory for public sector entities; for the evaluation, questionnaires were applied to assess the components inherent in the process of management audit from which the confidence level and risk per component was obtained, for subsequent analysis in accordance with the obtained results; the application of management indicators allowed to identify the following: the entity does not fulfil with the procedure for presenting reports, plans and projects, does not have manuals of functions, processes and procedures for administrative, financial and computer aspects. The findings allowed to have a broader vision of the goals achievement in aspects that reveal the efficiency in the processes, the efficiency in the utilization of the resources and the quality of the services and/or products offered by the entity. It is recommended to consider the audit result which are evidenced in the report and presents a reasonable statement, with observations that must be achieved for the best development of the activities carried out by the entity.