Auditoría de gestión al Gobierno Autónomo Descentralizado Parroquial Rural de San José de Chonta Punta, cantón Tena, provincia de Napo, período 1 de enero al 31 de diciembre del 2016

Abstract

The present investigation aims to make a management audit applied to Autonomous Rural Government from San José de Chonta Punta, canton Tena, Napo province, 2016. It performs with purpose evaluating the efficiency, effectiveness and with economy entity for operational, financial and internal control aspects; the qualitative-quantitative method was used as well as bibliographical and field investigation. It identified like the population and sample that constitute like servants, representatives of the communities, president and members from “Junta Parroquial” (Parish council), during the practical work was applied International Auditing Standards (ISA). The components about internal control (COSO), and audit phases that is preliminary view, internal control analysis, development of findings, communication of result and final audit. These reports show that there are no code of integrity and ethical values, there is not identification, and assessment of risks as well as the response to risk, the selection and recruitment of personnel are not done through merit and opposition contests, there is not planning and therefore. It is impossible to monitor and assess and the information is inadequate, incomplete, and untruthful. It concluded that, the proposed objective of performing the management audit was fulfilled; presenting the final report compared to the 2015-2016 audit findings, and it is recommended that. They should work in accordance with the needs of the population, which are called participatory budgets are applied, through permanent meetings in communities where the real problems can be visualized and what can be done according to the budgets assigned.