Auditoría de gestión al Gobierno Autónomo Descentralizado Parroquial Rural San Luis de Armenia, del cantón Francisco de Orellana, provincia de Orellana, período 2019

Abstract

The Management Audit of the Autonomous Decentralized Rural Parish Government San Luis de Armenia, of the Francisco de Orellana Canton, Orellana Province, period 2019, is an investigation whose purpose is to evaluate the levels of efficiency, effectiveness, economy, ecology, ethics, equity of the internal control system in the fulfilment of the goals and objectives of the institution. The audit was based on scientific contributions from recognized authors and the information provided and collected from the institution. This study began with the Audit proposal, formed by four phases, including the knowledge of the institutional laws and regulations and an evaluation of Internal Control through COSO I. This procedure made it possible to determine the risk and confidence institutional levels. Subsequently, the findings reported in the critical areas were analyzed, and the management indicators and results and audit reports were developed with their respective conclusions and recommendations. Finally, this document might become a management tool for managers to improve decision-making and contribute to institutional improvement