EVALUACIÓN DEL CONTROL INTERNO Y SU REPERCUSIÓN EN LA GESTIÓN ADMINISTRATIVA DEL GOBIERNO AUTÓNOMO DESCENTRALIZADO DEL CANTÓN ROCAFUERTE DURANTE EL PERÍODO 2017 - 2018

Abstract

Internal control is a fundamental tool for companies because it has the purpose of managing the appropriate financial information to later be used by managers to make correct decisions in order to avoid making mistakes, contributing in a timely manner to the development of the activities that They are related to administrative management, which is why this study aimed to determine the impact of the Evaluation of internal control in the administrative management of the Decentralized Autonomous Government of the Rocafuerte canton during the period 2017 - 2018, aspect that is It was carried out through the application of investigative methods, backed by technical data collection sheets, through which it was possible to establish that: the main shortcomings in the internal control of the institution are that the institution never applies strategic aimed at strengthening what s services, risk matrices are not always developed, the institution does not usually review, analyze and adapt the processes to achieve greater operational efficiency by eliminating unnecessary and bureaucratic procedures, in the same way almost no effective communication between all areas is presented. of the institution and self-evaluation processes of the internal control process are almost never applied. With regard to administrative management, it was possible to establish that there is almost never periodic, timely and reliable information on the fulfillment of goals as well as the planning area almost never verifies the fulfillment of the schedules and the fulfillment of the goals is rarely as programmed by the institution.