Auditoría de gestión al cuerpo de bomberos de Tena, provincia de Napo, periodo 2018

Abstract

The main objective of the Management Audit of the Fire Department, Tena canton, Napo province, 2018, is to evaluate the institution's efficiency, effectiveness, and economy. For obtaining information, it was necessary to use a quantitative methodology through surveys applied to Fire Department personnel. To carry out the practical development of the audit to the institution, the use of COSO III was essential, which demonstrated the following aspects: outdated organizational structure, personnel without periodic evaluations, inappropriate budget planning, inappropriate information channels, all these situations have generated the lack commitment of the staff. It concluded that the institution does not have an appropriate internal control system; thus, the levels of efficiency, effectiveness, and economy do not meet the established parameters. Given the evidence, the recommendation is to implement the suggestions presented in the final management audit report and to provide each of the evaluated departments on compliance with the corrective measures, to achieve the objectives set for improving the management levels of the Fire Department, Tena canton