Auditoría administrativa a la Dirección de Desarrollo Social del GAD Municipal de Tena provincia de Napo, período del 1 de enero al 31 de diciembre de 2012

Abstract

The present research in focused to the Management Audit Development at Social Development Direction of GAD Municipal Tena, Napo Province from January 1st to December 31st 2012 the purpose was to evaluate the performance and effectiviness in the Administrative processes developed in the institution in order to propose opportunities to improve and innovate processes and encourage the implementation of prevention and monitoring work to counteract deficiencies and irregularities The research started with the identification of institutional problems, through interviews and questionnaires of internal control, allowing collect bibliographic data for defining the methodology, methods and techniques of participation where the Administrative Audit was framed. The proposal contains five phases: the first one allowed to get general information of the most important aspects in the institution for planning the audit, the second allowed to review objectives t; the second one allowed the review of the objectives, policies and legal requirements; the third one was directed at evaluating the internal control system; the fourth one was engaged to the making of a depth review of critical areas and the results were presented through the external audit report at the final phase. The audit report was the result of an evaluation processes and operations and aims to serves as a tool to ensure the decision making to improve all and each one of the activities developed at Social Development Direction of GAD Municipal Tena.