Auditoría de gestión a la dirección general de riego y gestión ambiental del gobierno provincial de Loja. periodo 2020

The thesis titled "MANAGEMENT AUDIT TO THE GENERAL DIRECTION OF IRRIGATION AND ENVIRONMENTAL MANAGEMENT OF THE PROVINCIAL GOVERNMENT OF LOJA. PERIOD 2020", was developed with the aim of evaluating the internal control system and verifying compliance with policies, plans, programmes and projects based on the current regulations of the institution in the areas of irrigation, environmental quality and watershed management; and to determine the efficiency, effectiveness and economy in the activities carried out in the period under review and assess whether the results achieved are in line with the objectives and goals set. The methodology used for this study is based on the execution of the five phases established by the Management Audit described above: First Phase, PRELIMINARY KNOWLEDGE: establishes the previous visit to the institution, to know the situation of the entity, to elaborate the SWOT and to carry out a general diagnosis; Second Phase, PLANNING: to identify the tools to evaluate the internal control system; Third Phase, EXECUTION: is the implementation of the audit programmes of the working papers that support the report; Fourth Phase, COMMUNICATION OF RESULTS: corresponds to the preparation, drafting and presentation of the final audit report; Fifth Phase, FOLLOW-UP: is the verification of the implementation of the recommendations proposed in the final report after one year. The results of the evaluation of the internal control system of the General Directorate of Irrigation and Environmental Management can be summarised as follows: lack of a training plan for new and permanent staff, causing lack of knowledge and confusion in providing the required information; lack of staff evaluation processes that allow to know the performance and productivity to compare with the efficiency levels established for each function, activity or task performed in order to detect if there are deviations and take corrective measures to improve the management of the entity; failure in the training, coaching and professional development of the staff of the Directorate where the study was conducted, causing knowledge to be out of date; lack of application of management indicators in order to evaluate the objectives and efficiency of management in the projects under development; lack of knowledge of the functions associated with the position they hold, due to the fact that the Functional Organisation of the institution only describes the functions of high-ranking authorities; the non-collaboration of the Human Resources Department made it impossible to know the attendance of the personnel or their jobs before, during and after the pandemic; only the existence of records of the work carried out during teleworking was known, which were reported in the offices of the General Directorate of Risk and Environmental Management.

• Egile nagusia: Vera Renteria, Luis Fernando (author)
• Formatua: bachelorThesis
• Hizkuntza: spa
• Argitaratua: 2022
• Gaiak: GESTIÓN AMBIENTAL; AUDITORIA; GESTIÓN; CONTROL INTERNO
• Sarrera elektronikoa: https://dspace.unl.edu.ec/jspui/handle/123456789/25870