Auditoría de gestión al cumplimiento del plan operativo anual (poa) de la dirección distrital de manabí del ministerio de transporte y obras pùblicas, período 2018.

Abstract

The main objective of this research was to carry out a Management Audit to the Annual Operating Plan (POA) of the Manabí District Directorate, to define the degree of fulfillment of its objectives during 2018, for this it was essential to use techniques such as the interview It was addressed to the Director of the Ministry to obtain general information on the process involved in the preparation and approval of the institution's poa, the key points for its execution, and its final evaluation. Likewise, a survey was applied to each departmental head, with the objective of knowing the opinion of each one of them regarding the general knowledge of the entity's processes. For the fulfillment of the proposed objectives, the entire Management Audit process was developed, starting with the Work Order, the development of each audit phase, from the general knowledge of the institution, the application of audit techniques, analysis of the component studied, the preparation of the audit findings sheets and finally the issuance of the final report, where the appropriate conclusions and recommendations are made to the institution's collaborators. In addition, the irregularities that were observed during the period examined are highlighted, the same that are raised in the finding sheets and in turn in the final report, in order for the institution to take the appropriate corrective and necessary actions for their benefit.