“Auditoría de gestión al proyecto parque nacional Sumaco, Napo Galeras; área protegida, ejecutado por la dirección provincial del ambiente de Napo; de la ciudad del Tena, periodo 2015.”.

Abstract

The Sumaco, Napo, Galeras National Park does not have an efficient financial and administrative structure that allows it to achieve its objectives due to the lack of integrity and ethical values of its employees, inadequate delegation of authority, failure to identify and assess risks, problems in the merit and competitive examinations, and obsolete technological equipment. Therefore, this research aimed to conduct a management audit of the Sumaco National Park, Napo, Galeras. The methodology implemented consisted of applying the internal control questionnaires using the Generally Accepted Auditing Standards method and the COSO III internal control principles, applied to all public servants who are part of the Park. This study determined that there needs to be an adequate strategic administration since it does not allow the management of economic resources for the protected area's operations. In this context, it is concluded that the Sumaco, Napo, and Galeras National Park needs to take the necessary corrective measures to improve the management of resources, processes, and activities of the entity to achieve the objectives set by current legal regulations and subsequently avoid problems with governmental control agencies, such as Comptroller General of the State and the Ministry of Labor.