Examen de auditoría integral a los procesos de Ínfima Cuantía de la Demarcación Hidrográfica de Manabí en el periodo comprendido del 1 de enero al 31 de diciembre del 2012

Abstract

Abstract:This research is related to a comprehensive audit review of the small value processes of the Manabí Hydrographic Demarcation, in the period from January 1 to December 31, 2012. This is a process that allows evaluating pre-contractual processes of the small amount process, the efficiency, effectiveness and quality of each of the processes carried out, verifying compliance with legal provisions and regulations in the development of its operations and assessing the functioning of the internal control system and give an opinion on it. The Manabí Hydrographic Demarcation directs the integral and integrated management of water resources throughout the national territory through policies, norms, control and decentralized management to generate an efficient administration of water use and exploitation. The importance of conducting a comprehensive audit is used as a response to achieve a better control of the processes and obtain a better understanding of how the entity is in order to be able to make corrections to the shortcomings in time through the decisions of the administration.