Análisis de los informes de auditoría gubernamental y seguimiento de las recomendaciones aprobados por la Contraloría General del Ecuador en la Delegación Provincial de Sucumbíos, periodos: 2017 2020.

Abstract

Abstract: The government audit has a preponderant role in the functioning of the State, it allows carrying out a systematic review of the financial, administrative and operational operations of public institutions in order to meet the institutional objectives, the government audit reports and follow-up were analyzed. to the recommendations approved by the General Comptroller of the Statein the Provincial Delegation of Sucumbíos, in the periods: 2017-2020.The analysis involved the review of agreement No. 020-CG-2019, published by the CGE in the audit reports in order to verify if these documents comply with all the provisions establishedfor that purpose; Observing basic aspects to describe the status of the recommendations.The results of the analysis of the audit reports of the period analyzed, show that the technical requirements of agreement No. 020-CG-2019, in some documents are inconsistent in terms of compliance in the verified GAD, with respect to the recommendations contained in the reports, it is carried out 83% of which were met, identifying inconsistencies in the management of public procurement processes and physical verification of assets, for compliance.