Auditoría de gestión a la Unidad Educativa “María Inmaculada” del cantón Archidona, provincia de Napo por el período 2014

Abstract

The purpose of the present research is to develop a Management Audit for Educational Unit “María Inmaculada” located in Archidona Country, Napo province, in order to evaluate the efficiency, effectiveness, resources management economy and verify the observance and compliance according to legal provisions to improve the administrative management. At the present management audit applied the research method, deductive method, inductive method, and research techniques such as: direct observation, interview, investigation and surveys. In addition, it used questionnaires which evaluated each one of the components of Internal Control determining different findings: the absence of evaluations, training of staff, inadequate infrastructure, lack of action to mitigate risks, problems in defining responsibilities and insecurity to save documents. With the purpose to correct any shortcomings, the following recommendations are issued: Conduct periodic supervision over those activities to avoid the same errors detected before, also develop training programs, continuous evaluation of the staff, a mitigating plan for risks, and finally update the Functions Manual to achieve goals and objectives of the institution.