Auditoría de gestión al departamento de talento humano de la Gobernación de Sucumbíos, período 2019

Abstract

The main objective of this Management Audit of the Human Resources Department of the Governor's Office of Sucumbíos during the period 2019, is to determine the use and application of institutional resources under parameters of efficiency, effectiveness, ethics and economy, as well as to establish the level of fulfillment with institutional objectives. The execution of the audit consisted in the application of surveys to the employees and an interview with the head of the Human Resources Department on issues inherent to the activities carried out in the department. In addition, internal control questionnaires based on the COSO III method and management indicators as support tools to assess the levels of risk and confidence were applied, which helped to detect weaknesses, such as: the absence of a code of ethics that regulates the conduct of officials in the institution, the lack of mechanisms and procedures to identify existing risks, the lack of measures to help prevent and manage fraud risks, the lack of administrative tools to allow self-assessment of the department's internal control, among others. In relation to the main findings, a final management audit report was issued in which the respective conclusions and recommendations were issued with the purpose of improving the management of the Human Resources Department of the Governor's Office of Sucumbíos.