Diseño y propuesta de implementación de mapa de riesgos, plan de mitigación y auditoría basada en riesgos para el área financiera del Gobierno Autónomo Descentralizado Parroquial de Puerto Napo de la ciudad de Tena, período 2016

Abstract

Abstract:The purpose of this research work is to implement a risk map, mitigation plan, riskbased audit and evaluation of the internal control of the financial area of the Autonomous Decentralized Parochial Government of Puerto Napo, city of Tena, whose purpose is to know the risks that they affect the normal development of the activities of the area, in which it prevents compliance with the objectives previously established within the POA, generating inefficient activities that harm the functioning of the institution, the methodology that was used allowed the development through procedures and techniques of audit, observation, research, interview and analysis, helping to obtain information and evidence the reported results in relation to risk levels, applying an internal control questionnaire with questions established by the COSO, to determine the level of risks in the area . As a result of the investigation, the findings were established according to the deficiencies found, which allowed the realization of a design and proposal of a risk map, which will allow the entity's employees to achieve the institutional objectives and goals.