Propuesta para la creación de una unidad de control interno del GAD Municipal Francisco de Orellana con enfoque a un modelo de gestión por procesos

Abstract

The objective of the present investigation is to make a proposal for the creation of an internal control unit with focus of a process management model, it will assess the exposure to risk in relation to the governance of the Municipal GAD Francisco de Orellana , with operations and information system ; taking into account the veracity and integrity in relation to operational efficiency , in accordance with laws, regulations and contracts, in this way the internal control will constituted as a managerial tool, providing an instrument to know the systems of financial information .The proposal for the creation of an internal control unit with focus of a process management model was proposed througt a methodological structure based on exploratory , basic, analytical and field research to collect useful, truthful and timely information .Based on situational diagnostic, it is concluded that the public institution is in good condition and with acceptance althought it must improve and strengthen internal control . It is recommended to strengthen the internal and external communication among the personnel, implement the process-based maanagement model and perform an internal control of each activity carried out in each departments at municipal GAD Francisco de Orellana, in order to work correctly and effectively; it will get a positive result to reach the goals.