ANÁLISIS DE LAS AUDITORÍAS DE GESTIÓN Y SU IMPACTO EN LOS PROCESOS FINANCIEROS EN LAS EMPRESAS PÚBLICAS DEL CANTÓN PORTOVIEJO

Abstract

The management audit is important for the sustainability of public companies because it helps to monitor the fulfillment of institutional goals, that is, they provide an in-depth analysis helping officials in the administrative and technical areas to boost their business management, and make the correct and necessary decisions to provide excellence. The objective of this research was to analyze the Management Audits and their impact on the financial processes in the public companies of the Portoviejo canton, for which the "Audit of institutional management and analysis of complaints in the Municipal Public Company of Drinking Water and Sewerage of Portoviejo, period between September 1, 2008 and May 31, 2011" was selected. carried out by the Office of the Comptroller General of the State. It is noteworthy that the Municipal Company of Drinking Water and Sewerage of Portoviejo (EMAPAP) changed its corporate name in 2008, later in 2010 there was a new modification called Municipal Public Company of Drinking Water and Sewerage of Portoviejo (EPMAPAP), finally from 2016 to the present it is called Municipal Public Company of Drinking Water and Sewerage of Portoviejo EP. (PORTOAGUAS EP). Therefore, to complement the results of the investigation, a survey was applied to the officials who are part of the analyzed entity, currently PORTAGUAS EP. Among the main results of the general report of the management audit analyzed, which was approved by the Office of the Comptroller General of the State (CGE), it was observed that the Municipal Public Company of Drinking Water and Sewerage of Portoviejo, had not defined its financial processes, which is maintained until today, in addition, it was determined that the financial information is not adequately documented and therefore this information is not disseminated among its officials, these deficiencies make it impossible to control and monitor the entity's processes in a timely manner.